THE EFFECT OF UNIVERSITY AGE ON THE RELATIONSHIP BETWEEN THE SIZE AND FINAL ACCOUNTS' RESULTS IN PUBLIC UNIVERSITIES IN JORDAN

Abstract

Universities are considered a source of community development due to their important role in developing scientific and practical knowledge, promoting self-development, and equipping the labor market with various skills in different disciplines. To achieve their goals, universities rely on revenues and funding sources to cover their expenses and ensure their sustainability. Therefore, this study identified the impact of university age on the relationship between the size of the university and the results of the final accounts at Jordanian public universities, using a descriptive analytical approach. Financial and non-financial data were collected from public universities for the period from 2009 to 2019. One of the most important findings of the study is the existence of a relationship between the size of the university and the results of the final accounts, as well as the impact of university age on this relationship. The study recommends that policymakers in universities pay attention to maintaining a balance between the age and size of the university in terms of financial and non-financial data, as this has a significant impact on the outcomes of the final accounts. Keywords: Size, Age, Final Accounts’ Result, Public Universities, Jordan DOI： https://doi.org/10.35741/issn.0258-2724.58.2.7