Evaluation Of Budget Management Processes In Foundation And State Universities According Some Variables

The aim of this study is to describe budget management processes at universities in Turkey according to university / faculty managers’ opinions. In this research, Survey model was used as a part of quantitative research method. The sample of the research is 282. Questionnaire which is titled “Budget Management Survey for University Managers” developed by researcher were applied as data collection tools. Collected data from questionnaire were analyzed by MS Excel and SPSS 16.0 statistic software. Frequencies and percentages were calculated for each question in survey. Chi-square analysis was made. Result of the research shows that managers’ university understandings have affected mostly by Humbolt model and turned into Anglo-Saxon university model. According to conclusions of this research, the reasons for budget problems which managers experience are caused by lack of budget, budget systems and budgeting practices.