Using Accounting Information in Evaluating Spending Efficiency on Academic Activities in Jordanian State Universities: A Case Study of Yarmouk University
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This paper aimed at using the accounting information in the accounting statements and reports of Jordanian state universities and the Jordanian ministry of Higher Education to determine the spending efficiency of these universities according to a number of unconventional accounting indicators as primary inputs for the development of a model to judge the educational productivity of these universities.
The researcher examined the expenditure on various academic activities at Yarmouk universities as a case study. The data was collected from the periodic reports of Jordanian Ministry of Higher Education for the period between 1999 and 2003 and analyzed using simple regression analysis.
The finding revealed differences in the strength and direction of the correlation coefficients between the volume of estimated and actual expenditure on one hand and student services, number of enrolled students, and number of faculty members on the other hand. The finding further revealed a weakness in state universities' dependence on accounting indicators in planning and evaluating funding resources for their academic and research programs.
The researcher drew a number of recommendations the most significant of which pertains to the need to depend on a set of indicators on adequate accounting information about state universities when planning funding for the various programs and activities in these universities as well as when evaluating the efficiency of these funding. Another recommendation pertains to adopting a sat of modern mechanisms to enhance the efficiency of planning and evaluation decisions from accounting perspective.
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