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Budgetary provision for higher education: Evidence from bangladesh

Shakhawat Hossain Sarkar (Jatiya Kabi Kazi Nazrul Islam University, Bangladesh)
Syed Zabid Hossain (Department of Accounting and Information Systems, University of Rajshahi, Bangladesh)
Rashidah Abdul Rahman (King Abdul Aziz University, Jeddah)

Journal of Public Budgeting, Accounting & Financial Management

ISSN: 1096-3367

Article publication date: 1 March 2014


Using secondary sources, this study strives to appraise both the revenue and development budget allocation for education in Bangladesh compared to other South Asian countries giving special emphasis to higher education. It is observed that an insufficient budget for education in Bangladesh has a negative impact on expansion of higher education and the human development index (HDI). Inappropriate distribution among different subheads and noncompliance of the guideline for implementation of a higher education budget are two serious problems. Besides getting adequate budgetary support from the government, public universities should generate more funds from internal and other external sources. The university budget allocation should be thoroughly reviewed and revised accordingly to make it more productive and with an emphasis on teaching, research and curriculum development.


Sarkar, S.H., Hossain, S.Z. and Rahman, R.A. (2014), "Budgetary provision for higher education: Evidence from bangladesh", Journal of Public Budgeting, Accounting & Financial Management, Vol. 26 No. 4, pp. 643-671.



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