This study investigates the influence of manager and department variables on budget characteristics in private Jordanian universities. This paper aims to study the relationship between the departments’ heads characteristics and department features with the budget participation, information sharing, budget adequacy, goal clarity, and budget feedback in private universities in Jordan. It draws on...

Introduction Budget dynamics may sound as a contradiction in terms to scholars familiar with Wildavsky and colleagues' seminal work on public budgeting (Wildavsky 1964). As stated by Davis, Dempster, and Wildavsky (1966, 529): " This year's budget is based on last year's budget, with special attention given to a narrow range of increases or decreases. " For some years this simple model was cons...

We study optimal procurement mechanisms for a financially constrained buyer subject to ex post incentive compatibility and individual rationality. In our setup, a buyer who has a fixed budget wishes to purchase a homogeneous product up to a maximum demand amount. We characterize the optimal mechanism when the budget constraint always binds and when the maximum demand constraint always binds. Wh...

introduction: the purpose of this study was to examine the possibility of implementing operating budgeting in shiraz municipality. method: the population of this study was consisted of four groups of individuals who were aware of the various phases of budgeting in shiraz municipality including: (1) senior managers and administrative and financial assistants, (2) financial managers along with ac...