Suggested Indicators for Assessing Financial Sustainability Of Iraqi Universities
DOI:
https://doi.org/10.31272/jae.i140.1052Keywords:
sustainability, Financial Sustainability, Financial Sustainability Indicators .Abstract
The research aims to suggest indicators for assessing financial sustainability of the Iraqi public universities in consistent with the government accounting system in force in those universities, as the dimensions and indicators included in the previous literature are not consistent with the aforementioned system due to the dependence of those indicators on financial information based on accrual accounting and international accounting standards for public sector IPSASs.
Accordingly, The research has suggested a set of dimensions that included the
ability of those universities to obtain adequate funding and contribute to achieving public revenues, as well as their ability to invest in their resources and ensure their continuity, as well as the performance of expenditures , and management their equities and obligations . The research also suggested a set of indicators for each of the aforementioned dimensions, and recommended applying the proposed indicators and continuing to develop them in the future and including other indicators consistent with the accrual basis and the recommendations of the international accounting standards for public sector (IPSASs).
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