Feasibility of Establishing Operational Budgeting in Iraqi Public Universities

Budgeting is allocating limited resources to unlimited needs and aims maximise the use of that are usually scarce. In face these scarce resources, continuous attention planning, budgeting an undeniable necessity. The importance budget in universities receive their credits from government much greater because significant role society’s scientific cultural orientation younger generations. It evident incorrect will cause mistakes this critical field severe damage country at national level. Hence, reforming methods distribution Iraqi public one primary necessities. Therefore, current research has investigated feasibility establishing operational based on PESTEL model. study period 2022, community (35 universities), which 15 top were selected as a statistical sample. data collected using 198 questionnaires completed by financial managers, accounting experts affairs, specializing sample universities. results hypothesis testing showed all aspects study, including political, economic, social, technological, environmental, legal, affect establishment universities, hypotheses confirmed. other words, it was found technical, legal factors identified for suggested legislators planners prioritise rely them making decisions since approved stimuli strategic environment according conditions prevailing Iraq.