Educational institutions in the Middle East and North Africa (MENA) are striving for better resource management and finance. The bottom-up budgeting approach plays an important role in motivating executives' performance. The main aim of this paper is to discover whether there is a significant difference between bottom-up and a top-down approaches to budgeting in terms of managers' performance.
Questionnaires were distributed to 453 university executives in 21 MENA educational institutions. The Kruskal–Wallis test was utilized to test the difference between the three groups (bottom-up, top-down and consultative approaches). Further analysis was conducted to test the difference between the two groups using the Mann–Whitney test.
The results show that there is a significant difference between a bottom-up and top-down approach in terms of managerial performance. The study's findings indicate that the bottom-up approach to budgeting leads to higher performance indicators than a top-down approach to budgeting.
The current study contributes to the research as it increases awareness of budgeting approaches that are used in higher education institutions, specifically in terms of the effect of these differences on executives' performance.
Mah'd, O. (2020), "Bottom-up rather than top-down: evidence from Middle Eastern and North African educational institutions", Journal of Public Budgeting, Accounting & Financial Management, Vol. 32 No. 4, pp. 671-690. https://doi.org/10.1108/JPBAFM-02-2020-0008
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