حوكمة الميزانية في المؤسسات الجامعية في ظل الانتقال إلى نمط التسيير بالأداء

Abstract

This study aimed to highlight the role of budget governance in university institutions under the transition toward performance-based management in Algeria. It focused on the importance of governance principles such as transparency, accountability, and performance control in improving financial management and rationalizing public expenditure within universities.The study also examined the legal and institutional framework governing university budgets in Algeria, in addition to identifying the mechanisms of preparing, implementing, and monitoring the university budget. To support the theoretical aspect, a field study was conducted at Abdelhafid Boussouf University of Mila using a questionnaire and appropriate statistical methods.The study concluded that budget governance contributes significantly to improving the efficiency and effectiveness of financial nagement in university institutions. However, the application of performance-based management still faces several challenges, including insufficient training and weak information systems.