The role of operational budgets in developing financial performance
Basim Mohammed Morhij, Ali Nadhim Al-shik, Hayder Abbas AL-attar.
The research aims to shed light on knowledge of the level of financial performance within universities according to the accounting system used and work to improve the efficiency of its financial operations, and to facilitate the type of accounting information provided to the management of the educational institution in terms of financial statements and reports, so it is necessary to work on developing the forms and methods of accounting used for management to take Appropriate decisions. The researchers relied on the deductive approach through testing the study hypothesis based on the financial statements of College of Economic& Administration / Evening Studies - Al-Muthanna University for the years (2017, 2018, 2019). Therefore, the researchers reached a set of conclusions, the most important of which is the use of management accounting tools represented by planning budgets as the basis for the rest of the colleges in determining their costs and revenues with a high degree of accuracy and objectivity. The most important recommendation that was reached is the need for senior management in Iraqi government universities to adopt the use of administrative accounting tools and represented With planning budgets and conducting the necessary awareness process for all colleges affiliated with it to form the appropriate culture for transformation to use these tools.