Résumé
Iraq's education ministry is concerned about the cost of implementing education initiatives to suit
the urgent local demands of its public universities. This paper is aiming to investigate the
influence of budget quality on budgetary slack, moderated by government spending transparency
among Iraqi public universities. The budgetary justification and accounting system for these
reforms should play a vital role in providing transparent and high-quality financial information
that meets the requirements for monitoring universities' performance and making decisions that
best serve the Iraqi educational agenda via public universities. The questionnaire was distributed
among 149 respondents in Iraqi Public Universities. The unit of analysis were the administrative
department, accounts, and auditing department staff such as directors, managers, and supervisors
working at Iraqi Public Universities. The findings indicated that there is a positive significant
relationship between budget quality and budget slack. In addition, government spending
transparency significantly moderates budget quality and budgetary slack. This study found that
budgetary slack exclusively aims to improve the probability that actual public universities'
performance should exceed expectations. Underestimating the quantity of revenue or income to
be generated or overestimating the number of costs is required to be controlled. This study
suggests that there is a need to improve financial quality and standardization so that corruption
and fraud could be avoided. Therefore refinements in financial politics from time to time can
help to make changes in financial disclosures as required.
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