اتجاهات النمو و التطورات في موازنة جامعة مؤتة ما بين 1983-1991

Abstract EN

The Purposes of this study are the following: 1- To examine, discuss, and analyse both estimated and actual budgets of Mu’tah University from 1983 to 1991.

2- To explain the averege growth of the budget over time.

3- To test related Hypotheses concerning observed differnces between estimeied and actual figures of most items of both revenues and expenditures.

And.

to give an idea about expenditures on university education, higher education, and research in the Arab World.

The statistical backage named Number Cruncher Staistical System (NCSS) is utilized in which analysis of variance is applied to compare both means of estimated and actual values, and to extract calculated (F) value.

Calculated (F) value is then compared with critical (F) value at specific degrees of freedom and at (0,05) significant level for the purpose of accepting or rejecting the hypothesis.

The findings of the study indicate; 1- Continuousincrease in both revenues and expenditures during the period of 1983-1991.

2- Low Allocated funds for research activites in the budgets of Mu'lah University is consistent with the findings of cited studies concerning research expenditures in the Arab World.

3- Estimated expenditures exceeded actual expenditures during the period of 1983-1991.

4- Estimated revenues were less than actual revenues which reflect a strategy to obtain more financial support from official authorities.

5- The results of testing null hypotheses provide evidence that the budget of Mu’tah University was prepared accurately with the exception of estimated capita! expenditures, which were significantly different from actual capital expenditures at (0,05) level of significance.

The acceptance of eight null hypotheses indicates accurate estimation of both revenues and expenditures’ items during the period of 1983-1991.