Budgetary control system for University of Karbala Iraq based on adaptive budgetary control framework

Budgetary control system for University of Karbala Iraq based on adaptive budgetary control framework

Every organisation doing exceedingly well relies heavily on budgets, and in essence budgetary control measures to improve performance through adequate resource allocation. Budget and Budgetary control, both at management and operational levels. Following the same trends, University of Karbala Iraq...

Full description

Saved in:
Bibliographic Details
Main Author: Hassan, Iman Mohsin
Format: Thesis
Language:eng
eng
Published: 2015
Subjects:
HG Finance
Online Access:https://etd.uum.edu.my/4519/1/s813654.pdf
https://etd.uum.edu.my/4519/2/s813654_abstract.pdf
Tags: Add Tag
No Tags, Be the first to tag this record!
id my-uum-etd.4519
record_format uketd_dc
institution Universiti Utara Malaysia
collection UUM ETD
language eng
eng
advisor Siraj, Fadzilah
topic HG Finance
HG Finance
spellingShingle HG Finance
HG Finance
Hassan, Iman Mohsin
Budgetary control system for University of Karbala Iraq based on adaptive budgetary control framework
description Every organisation doing exceedingly well relies heavily on budgets, and in essence budgetary control measures to improve performance through adequate resource allocation. Budget and Budgetary control, both at management and operational levels. Following the same trends, University of Karbala Iraq needs to implement a budgetary control system as since 2002, KU is one of the best university within Iraq and also in the Arabic regional level with approximately of 12,000 students studying in 16 different faculties which are as follows: Medicine Faculty, Veterinary Medicine, Pharmacy, Faculty of Engineering, Faculty of Applied Medical Sciences, Education, Management and Economics, Faculty of Law, Faculty of Science, Faculty of Agriculture, Faculty of Islamic Sciences, religious tourism, Faculty of Education, Humanities, Faculty of Education Pure Sciences and Nursing. Currently, there is no budgetary control system has been implemented at university of Karbala, Iraq. In the aspect of university of Karbala Iraq, budgetary control system has been designed to mitigate current needs which have been integrated to the budget applicants, budget approval from ministry and budget allocation by the university Finance Department. This study identifies the link between budget and budgetary control by studying several budgetary control frameworks and then finally proposed a new adaptive budgetary control framework followed to budgetary control system prototype development. The system has been evaluated by the questionnaire with 10 respondents from University of Karbala Iraq.
format Thesis
qualification_name masters
qualification_level Master's degree
author Hassan, Iman Mohsin
author_facet Hassan, Iman Mohsin
author_sort Hassan, Iman Mohsin
title Budgetary control system for University of Karbala Iraq based on adaptive budgetary control framework
title_short Budgetary control system for University of Karbala Iraq based on adaptive budgetary control framework
title_full Budgetary control system for University of Karbala Iraq based on adaptive budgetary control framework
title_fullStr Budgetary control system for University of Karbala Iraq based on adaptive budgetary control framework
title_full_unstemmed Budgetary control system for University of Karbala Iraq based on adaptive budgetary control framework
title_sort budgetary control system for university of karbala iraq based on adaptive budgetary control framework
granting_institution Universiti Utara Malaysia
granting_department Awang Had Salleh Graduate School of Arts & Sciences
publishDate 2015
url https://etd.uum.edu.my/4519/1/s813654.pdf
https://etd.uum.edu.my/4519/2/s813654_abstract.pdf
_version_ 1747827751314784256
spelling my-uum-etd.45192021-03-18T08:06:35Z Budgetary control system for University of Karbala Iraq based on adaptive budgetary control framework 2015 Hassan, Iman Mohsin Siraj, Fadzilah Awang Had Salleh Graduate School of Arts & Sciences Awang Had Salleh Graduate School of Arts and Sciences HG Finance QA75 Electronic computers. Computer science Every organisation doing exceedingly well relies heavily on budgets, and in essence budgetary control measures to improve performance through adequate resource allocation. Budget and Budgetary control, both at management and operational levels. Following the same trends, University of Karbala Iraq needs to implement a budgetary control system as since 2002, KU is one of the best university within Iraq and also in the Arabic regional level with approximately of 12,000 students studying in 16 different faculties which are as follows: Medicine Faculty, Veterinary Medicine, Pharmacy, Faculty of Engineering, Faculty of Applied Medical Sciences, Education, Management and Economics, Faculty of Law, Faculty of Science, Faculty of Agriculture, Faculty of Islamic Sciences, religious tourism, Faculty of Education, Humanities, Faculty of Education Pure Sciences and Nursing. Currently, there is no budgetary control system has been implemented at university of Karbala, Iraq. In the aspect of university of Karbala Iraq, budgetary control system has been designed to mitigate current needs which have been integrated to the budget applicants, budget approval from ministry and budget allocation by the university Finance Department. This study identifies the link between budget and budgetary control by studying several budgetary control frameworks and then finally proposed a new adaptive budgetary control framework followed to budgetary control system prototype development. The system has been evaluated by the questionnaire with 10 respondents from University of Karbala Iraq. 2015 Thesis https://etd.uum.edu.my/4519/ https://etd.uum.edu.my/4519/1/s813654.pdf text eng public https://etd.uum.edu.my/4519/2/s813654_abstract.pdf text eng public masters masters Universiti Utara Malaysia Aartsen, P. J. (2011) Full Cost and Sustainable Funding of Universities: A Case Study in the Netherlands. Universities’ van Amsterdam (UvA). Retrieved from www.Goo.gl/TyTZ4X, March 2nd, 2014. Adongo, K. (2013). Budgetary Control as a Measure of Financial Performance of State Corporations in Kenya. Aripd.org, 1(1), 38–57. Retrieved from http://aripd.org/journals/ijat/ Vol_1_No_1_December_2013/4.pdf. Agu Chika E., (2006). Budgeting and Budgetary Control in Business organisation. (A case study of Emenite Nigeria Limited Emene Enugu Branch), http://www. caritasuni.edu.ng/pro/management/acc6.doc (17th July 2012). Anwar, M.A. & Tuqan, A. (2006). Information needs and use in the construction materials sector in Kuwait, The Electronic Library, 24(3), 3, pp. 335-46. Anthony, R.N. & Govindarajan, V. (2007), Management Control Systems, 12th ed., McGraw-Hill, New York, NY. Azleen, I. & Mohd Zulkeflee, A.R. (2007). Reviewing managing through performance measurement, Labuan E-Journal of Muamalat and Society, 1, pp. 56- 72. Badu, D. (2011). An investigation of budgeting and budgetary Control at Ernest chemist. Laurea University of Applied Sciences. Baloyi, M.R. (2011). Budgetary Control System (BCS) Human Resource (HR) Go Live Celebration Pretoria Zoological Gardens. Retrieved from www.info.gov.za/speech/DynamicAction?pageid=461&sid=17409&tid=3100, March 3rd, 2014. Bhimani, A. (2006). Contemporary issues in management accounting. Oxford: Oxford Univ. Press. Boyatzis, R.E. (2009). A Behavioural Approach to Emotional Intelligence. Journal of Management Development, 28 (9), pp. 749-70. Boyatzis, R.E., Passarelli, A.M., Koenig, K., Lowe, M., Mathew, B., Stoller, J.K. and Phillips, M. (2012). Examination of the Neural Substrates Activated in Memories of Experiences with Resonant and Dissonant Leaders. The Leadership Quarterly, 23 (2), pp. 259-72. Boyatzis, R.E., Jack, A., Cesaro, R., Passarelli, A. & Khawaja, M. (2010). Coaching with Compassion: An FMRI Study of Coaching to the Positive or Negative Emotional Attractor. Presented at The Annual Meeting of the Academy of Management, Montreal. Boyatzis, R.E. & Akrivou, K. (2006). The Ideal Self as a Driver of Change. Journal of Management Development, 25 (7), pp. 624-42. Bruns, W.J. & McKinnon, S.M. (1998). Information and managers: a field study, Journal of Management Accounting Research, 5, pp. 84-108. Brownell, P. (1982). A field study examination of budgetary participation and locus of control, The Accounting Review, 8 (4), pp. 307-21. Brownell, P. (1983). Leadership style, budgetary participation and managerial behaviour, Accounting, Organisations and Society, 8 (4), pp. 307-21. Brownell, P. & Dunk, A.S. (1991). Task uncertainty and its interaction with budgetary participation and budget emphasis: some methodological issues and empirical investigation, Accounting, Organisation and Society, 16 (8), pp. 693-703. Blocher, (2002). Cost Management: A Strategic Emphasis. (2nd Ed.). McGraw-Hill International, New York, NY. Chêne, M. (2009). The Implementation of Integrated Financial Information Management Systems (BCS). Retrieved from www.u4.no/helpdesk /helpdesk/query.cfm?id=196, February 27th, 2014. Chenhall, R.H. (2007). Theorizing contingencies in management control systems research, in Chapman, C.S., Hopwood, A.G. and Shields, M.D. (Eds), Handbook of Management Accounting Research, Elsevier Press, Oxford, pp. 163-205. Choe, J.M. (2004). The relationships among management accounting information, organisational learning and production performance, Journal of Strategic Information System, 13(1), pp. 61-85. Cooper, D. & Hopper, T. (2007). Critical theorizing in management accounting research, in Chapman, C.S., Hopwood, A.G. and Shields, M.D. (Eds), Handbook of Management Accounting Research, Elsevier, Oxford, pp. 207-45. Covaleski, M.A., Evans, J.H. III, Luft, J.L. & Shields, M.D. (2003). Budgeting research: three theoretical perspectives and criteria for selective integration, Journal of Management Accounting Research, 15 (1), pp. 3-49. Coltman, M. & Jagels, M. (2001). Hospitality Management Accounting (7th edt.). New York: John Wiley & Sons, INC. Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13(3), 319–339. Denneen, J. & Dretler, T. (2012). The Financially Sustainable University. Bain & Com-pany. Retrieved from www.goo.gl/QumIS,27th, 2014. Diamond, J. & Khemani, P. (2006). Introducing Financial Management Information Systems in Developing Countries, OECD Journal on Budgeting, 5(3), pp. 97-132. Donaldson, L. (2001). The Contingency Theory of Organisations, Sage, Thousand Oaks, CA. Dorotinsky, B. (2003). Implementing financial management information system projects: The World Bank experience. Retrieved from www.pfm.imf.org/AIST2/Dorotinsky.ppt, February 15th, 2014. Drury, C. (2000). Management and Cost Accounting, London: International Thomson Business Press, 4th Edition. Esuku Joseph. (2003). Budgetary Controls and Perceived Financial Performance of Tertiary Institutions under (Btvet) Declaration. Thesis. Ferreira, A. & Otley, D. (2009). The design and use of management control systems: an extended framework for analysis, Management Accounting Research, 20(4), pp. 263-82. Frow, N., Marginson, D. & Ogden, S. (2005). Encouraging strategic behaviour while maintaining management control: multi-functional project teams, budgets, and the negotiation of shared accountabilities in contemporary enterprises, Management Accounting Research, 16 (3), pp. 269-92. Gaidiene, Z. & Skyrius, R. (2006), the usefulness of management accounting information: user’ attitudes, Ekonomika, 74, pp. 21-37. Gitman, L.J. (2006). Principles of Managerial Finance, Reading Addison Wesley, 9th ed. Glynn, et al. (2008). Accounting for Managers, Cengage Learning EMEA, 4th ed. Goodhart, C.A.E., Kashyap, A.K., Tsomocos, D.P. & Vardoulakis, A.P. (2013). An Integrated Framework for Analyzing Multiple Financial Regulations. International Journal of Central Banking, 9(S1), pp. 109-143. Greene, F., Loughridge, F. B., & Wilson, T. D. (1996). The management information needs of academic heads of department in universities: A critical success factors approach. Sheffield: University of Sheffield, Department of Information studies. Retrieved from http://www.shef.ac.uk/∼is/public ations/hodsin/index.html. Harrison, I. (2013). AQA Accounting A2 Student Unit Guide: Unit 4 New Edition Further Aspects of Management Accounting ePub. Hachette UK. Heeks, R., & Davies, A. (1999). Different approaches to information age reform. In R.Heeks (Ed.), Reinventing government in the information age: International practicein IT-enabled public sector reform (pp. 22–48). London: Routledge. Hendriks, C. J. (2012). Integrated Financial Management Information Systems: Guidelines for effective implementation by the public sector of South Africa. SA Journal of Information Management, 14(1), 1–9. doi: 10.4102/sajim.v14i1.529. Henri, J.F. (2006). Management control systems and strategy: a resource-based mperspective, Accounting, Organizations and Society, 31 (6), pp. 529-58. Huntley-Moore, S., & Panter, J. (2003). Does discipline matter? Issues in the design and implementation of management development programmes for heads of academic departments. In HERSDA 2003 Conference http://www.herdsa.org.au/wpontent/uploads/confer ence/2003/papers/HERDSA28.pdf. Jais, S. (2007). The Successful Use of Information in Multinational Companies: An Exploratory Study of Individual Outcomes and the Influence of National Culture, Gabler Edition Wissenschaft, Wiesbaden. Jay F. Nunamaker, Jr., Minder Chen, & T. D. M. P. (1991). In Systems Development Information Systems. Journal of Management Information System. Retrieved from https://www.jstor.com. John, L., Sören, S. & Ann, H. (2010). Business Continuity Planning Methodology. Disaster Prevention and Management, 19 (2), pp. 23-45. Jones, E., Parast, M. & Adams, S. (2010). A framework for effective Six Sigma implementation. Total Quality Management & Business Excellence, 21(4), p.415. Kaplan, R.S. & Norton, D.P. (1996). Using the balance scorecard as a strategic management system, Harvard Business Review, 74 (1), pp. 1-13. Kpedor, G (2012). Budgeting, Budgetary Control and Performance Evaluation: A Case Study of All terrain Service Group (ATS). A thesis submitted to the Institute of Distance Learning, Kwame Nkrumah University of Science and Technology in partial fulfilment of the requirement for the degree of (CEMBA). KPMG LLP, a UK limited liability partnership, K. network of, & Kingdom, reserved. P. in the U. (2008). Integrating financial and performance management and reporting to achieve specific outcomes KPMG. Marcela, R., & Knox, K. (2004). Systems for the management of information in a university context: An investigation of user need. Information Research, 9(2) http://InformationR.net/ir/9-2/ paper172.html. Margah, M. P. (2005). Financial Management and Control in Higher Education. New York Routledge falme. Marie Chêne, U. H. (2009). The Implementation of Integrated Financial Information Management Systems (IFMIS), (April), 1–11. Retrieved from www.U4.no. Maksoud, A.A., Cerbioni, F., Ricceri, F. & Velayutham, S. (2010). Employee morale, nonfinancial performance measures, deployment of innovative managerial practices and shop-floor involvement in Italian manufacturing firms, The British Accounting Review,42 (1), pp. 36-55. McMillan, J. H. (2001). Essential Assessment Concepts for Teachers and Administrators. Thousand Oaks, CA: Corwin Publishing Company. Merchant, K.A. (1989). Rewarding Results: Motivating Profit Center Managers, Harvard Business School, Boston, MA. Merchant, K.A. & Manzoni, J.F. (1989). The achievability of budget targets in profit centers: a field study, The Accounting Review, 64 (3), pp. 539-58. Merchant, K.A. (1981). The design of the corporate budgeting system: influences on managerial behaviour and performance, The Accounting Review, 56 (4), pp. 813-29. Melchor-Ferrer, E. & Buendía-Carrillo, D. (2013). Financial information management for university departments, using open-source software. International Journal of Information Management, 34, pp. 191–199. Melchor-Ferrer, E. & Buendia-Carrillo, D. (2014). Financial information management for university departments, using open-source software. International Journal of Information Management, 34, pp. 191–199. Mia, L. & Patiar, A. (2001). The use of management accounting systems in hotels: an exploratory study, International Journal of Hospitality Management, 20 (2), pp. 111-28. Moyer, R.C., McGuigan, J.M., Rao, R. & Kretlow, W.J. (2012). Contemporary Financial Management. 12th Edition, South-Western Cengage Learning, Mason OH 45040, USA. Morris, M.L., Venkata, D. & Mahesh, M. (2010). Developing a Three Tier Web Application Using ASP.NET and Open Source Object-Oriented Database DB4Objects. Retrieved from www.sce.uhcl.edu, March 2nd, 2014. Nancy N. Nafula, J. K. (2004). Budget Mechanisms and Public Expenditure Tracking in Kenya. Nairobi: Kenya Institute for Public Policy (KIPPRA. Naranjo-Gil, D. & Hartmann, F. (2007), How CEOs use management accounting systems for strategy implementation in hospitals, Health Policy, 81 (1), pp. 29-41. Otley, D.T. (1978), Budget use and managerial performance, Journal of Accounting Research, 16 (1), pp. 122-49. Pierce, B. & O’Dea, T. (2003), Management accounting information and the needs of managers: perceptions of managers and accountants compared, The British Accounting Review, 35 (3), pp. 257-90. Rainer, A.S. (2009). A Planning Solution for Virtual Business Relationships. Industrial Management and Data System, 109 (4), pp. 36-50. Rodin-Brown. (2008). INTEGRATED FINANCIAL MANAGEMENT INFORMATION, (06). Rozner, S. (2008). Best practices in fiscal reform and economic governance. Introducing integrated financial management information systems. Retrieved from www.pfm.imf.org/pfmblog/files/ifmis_bpn_web1.pdf , February 15th, 2014. Semakula, L., & Muwanga, R. (2012). COUNTRY LEARNING NOTES Uganda: implementing an Integrated, (July). Simons, R. (1995), Levers of Control: How Managers use Innovative Control Systems to Drive Strategic Renewal, Harvard Business School Press, & Boston, MA. Simons, R. (1995), Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal, Harvard Business School Press, Boston. Taylor, S & Todd, P .A. (1995a) Understanding Information Technology Usage: A test of Competing Model, Information System Research, 6(2): 144-176. Taylor, S & Todd, P.A. (1995), Assessing IT Usage; The Role of Prior experience, MIS Quarterly, 10:561-570. Tse, M. (2011), Antecedents and consequences of cost information usage in decision making, Advances in Management Accounting, 19, pp. 205-23. Tse, M. & Gong, M. (2009), Recognition of idle resources in time-driven activitybased costing and resource consumption accounting models, Journal of Applied Management Accounting Research, 7 (2), pp. 41-54. Tuomela, T. (2005). The interplay of different levers of control: a case study of introducing a new performance measurement system, Management Accounting Research, 16 (3), pp. 293-320. Ulla, H.Pekka, S. & Kirsi, P. (2011). Transfers of Business Planning and Bounded Emotionality: A Follow-Up Cases Study. International Journal of Entrepreneurial and Behaviour and Research, 17 (5), pp. 35-47. University of Karbala (2014, February).Get to Know. “About the University”. Get to Know. Retrieved from http://www.uokerbala.edu.iq. USAID (2008). Integrated Financial Management information systems. Van der Stede, W.A. (2001), Measuring tight budgetary control, Management Accounting Research, 12 (1), pp. 119-37. Van der Stede, W.A. (2003). The effect of national culture on management control and incentive system design in multi-business firms: evidence of intercorporate isomorphism, European Accounting Review, 12 (2), pp. 263-85. Van Bon, J. (2002). IT service management: An introduction. London: Addison-Wesley. Williams, S. (2004). Delivering strategic business value: business intelligence can help management accounting reclaim its relevance and rightful role, Strategic Finance, 86 (2), pp. 41-48. Yang, Q. (2010). The impact of the budgeting process on performance in small and medium sized firms in China. Enschede. The Netherlands. doi: 10.3990/1.978903659. Yosof, N.A.M., Hui, W.S., Abdul Raman, I.K. & Shah-Alam, N.O. (2012). Style of information usage and use of accounting information: a Malaysian study. Asian Review of Accounting, 20(1), pp. 20-33.

Similar Items