Abstract

The operating budget system has been seriously considered as a management system to improve the efficiency and effectiveness of the consumption of organizational resources by governments at the national and local levels. Therefore, it is very important to pay attention to it according to the current circumstances in this regard. The current study examines the obstacles that prevent the implementation of the operational budget in universities (Karbala, Baghdad, Babil). Three main factors have been identified in the successful implementation of the operational budget: capacity, authority and acceptance. The aim of the research is to examine the obstacles to the process of implementing the operational budget in a sample of universities. The current research has been applied in terms of purpose, which is a descriptive field in terms of how information is collected. The community also included in this study 419 university presidents, deans of colleges, heads of departments of financial affairs, control and internal auditing, accountants and auditors, and the questionnaire was used as a tool to collect data, and it was distributed to 217 members of the research community and their selection was as a sample. The (SPSS) program was also used. From the reliability of the research tool using the Alpha Crow Nbach coefficient, and testing the hypotheses in this study, using the non-standard (Kruskal-Wallis) test, and the results showed that all the research hypotheses were approved, in other words at present, the universities (Karbala, Baghdad, Babylon) The ability, authority and acceptance to implement the operational budget, and among the most important recommendations is to review strategies to enhance capacity, authority and acceptance to implement the operational budget more effectively in universities.