Evaluation of Budgetary Planning of Iraqi Private Banks: A Case Study of Iraq Islamic and Commercial Banks

Hayas Abbas, Nazar and Jalal Jafar, Ali (2021) Evaluation of Budgetary Planning of Iraqi Private Banks: A Case Study of Iraq Islamic and Commercial Banks. In: 3rd International Conference on Administrative & Financial Sciences, 7-8 April 2021, Cihan University-Erbil.

[thumbnail of Research Article] Text (Research Article)
Article_ICAFS_27-04-2021.pdf - Published Version
Available under License Creative Commons Attribution Non-commercial No Derivatives.

Download (337kB)

Abstract

The success of the budget system depends mainly on the speed of preparing the actual numbers for all financial operations of the bank or economic unit at the end of the period and comparing them with the budget numbers for the same period, trying to identify the reasons for the actual numbers deviation from the planned by monitoring, and the methods that follow to prevent these deviations to take place in the future. The research aims to study the results of the budgetary planning and comparing them with the actual results, and determining their deviations if they are positive (favourable) or negative (unfavourable) for a sample of Iraqi private banks that are Consisting of ( Islamic banks and commercial banks), the SPSS statistical program was used to analyse the results of the deviation, and the study sample were consisted of ( Iraqi Islamic Bank, National Islamic Bank, Baghdad Bank, and the Middle East Bank) for the fiscal years 2016 and 2017, as these banks were chosen because of their publication of discretionary budgets in the financial statements. Among the most important findings of the researchers was (Islamic banks are better than commercial banks as the rate of application of planning budgets because most of their statistical results are positive (favorable).

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: Budgetary Planning, Budgetary Control, Iraqi Private Banks
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HG Finance
Divisions: Department of Banking and Financial Sciences > Research papers
Depositing User: ePrints Depositor
Date Deposited: 26 Sep 2024 12:01
Last Modified: 26 Sep 2024 12:01
URI: https://eprints.cihanuniversity.edu.iq/id/eprint/204

Actions (login required)

View Item
View Item