دور الحوكمة الجامعية في تعزيز العملية الرقابية على الموازنة في الجامعات : أنموذج مقترح للتطبيق في جامعة الموصل

الملخص EN

The aim of the research is to apply governance in the higher education institutions for the purpose of reducing the problems of the budget in universities.

As well as to identify the reality of governance in the universities and their role in the control of the federal budget.

In addition to know whether the application of governance contributes to strengthening the control of the federal budget at the university.

And the design of a proposed model for the application of governance at the university.

The study found a set of results the most important of which is that good governance at the university requires the application of the principles of transparency, disclosure, accountability and participation.

Which lead to efficiency and effectiveness in the preparation of the federal budget of the university, The study also recommended benefiting from the experiences of universities in governance and expertise in this field, and activating the boards of governance to assume their social and professional responsibilities in all fields.