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The study aims at explaining the impact of devolving the budget decision to the lowest level of management on managerial performance in higher education institutions. The study uses the questionnaire to achieve this objective. It distributes 131 to department heads in five private Jordanian universities. 77 valid questionnaires were used in this research. The study splits the sample into two main groups. Centralized group and decentralized group based on the existence of budget accountant and budget committee. Kruskal-Wallis has been employed to test the differences between the groups. It tests the differences between the centralized, moderated and decentralized groups. The results show that managerial performance in the decentralized group is different with the centralized one. The results show that decentralized group performs better than centralized

OSAMA MAH'D. (2014) Decentralized Budget Impact on Managerial Performance: Evidence from Private Jordanian Universities, International Review of Management and Business Research, Volume 3, Issue 2.
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