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BUDGETARY SLACK PROBLEMS AMONG IRAQI PUBLIC UNIVERSITIES

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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