Work

From Expenditure Estimates to Program-based Budgeting: the Layering of Budget Estimate Functions in Higher Education Institutions and Its Implications for Accounting

Year: 2026

Type: article

Abstract: The thesis traces how the budget estimate has evolved from a control document into an instrument for achieving results, using the budget system of Uzbekistan and state higher education institutions as the case. Drawing on the conclusions of the Accounts Chamber and the reports of a higher education institution, it shows that new functions have been added to the estimate without removing earlier ones, and that cash execution does not reflect actual resource consumption. A matrix approach linking the estimate with the budget programme is proposed.

Source: Zenodo (CERN European Organization for Nuclear Research)

DOI: 10.5281/zenodo.24068473

Author: Norquchqorov Abdulaziz Ziyodulla ugli

Institution: Tashkent State University of Economics

Language: English

Topic: Accounting and Organizational Management

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W7225633129

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