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15 An International Thomson Publishing Company, USA. P. Jaya The Intergovernmental Context of Municipal Infrastructure Grant in South Africa, Research and Roundtable conference made possible by Perspectives for Reviewing the Municipal Infrastructure Grant (MIG), April. Keren, D. and W. Viere Use your Budget as A Planning Tool/ sites/ ngo-cap-bld.htm. Mbedzi E., Gondo T. 200, Fiscal management in Dangila municipality,ethiopia, performance and policy implications, Theoretical and Empirical Researches in Urban Management Number (): Pandey, I. M Essentials of Management Accounting, Vikas Publishing House, USA, P20. Pandey-2, IM Essentials of Management Accounting, Vikas Publishing House, USA, P208. Patrizia Messina. 20. Policies for strategic territorial development. Inter municipality association as a form of network governance: the Italian experience. Easern, Journal of European Studies, 2(): -28. ejes.uaic.ro/ articles/ EJES20_020_MES. pdf. Wayne J.M. and Haroid P.R. 98. Cost Accounting Processing Evaluating and Using Cost Data, ( rd. ed), Addison Wesley publishing company, P89. fiqh/files/ (www. alarabalyawm. net/ Public www. Accountancy/ E00. doc allofjo.net /index. php uqu.edu.sa /majalat /humanities/ 2vol/ b.htm Atkinson, A., K. and Y. Mark Management Accounting. ( th.ed). New York: Prentice Hall, P00. Charles Horngren, Cost Accounting Managerial Emphasis, ( th.ed), Englewood Cliffs, Prentice Hall, 2000, P0. Drury Management Accounting for Business Decisions, 0

16 0 The Rule of Budgeting As A Tool For Planning, Control and Expenses Rationalizing in Al-Balqa Province Municipalities -Field Study- Mahmoud Al-Weshah, Mohammed Alqa m, Sulaiman Al-Weshah* ABSTRACT This study aims at evaluating the important role of budgeting as a tool for planning, control and expenses rationalizing in a scared resources settings such as municipalities in Jordan in general, and Al-Balqa province municipalities in specific. This important role has a significant effect on reducing spending at the State Budget and enhances the municipalities ability to deliver better services, and in effect, increase the general public satisfaction. To achieve these objectives, different managerial levels that participate in setting, implementing and evaluating budgets in Al-Balqa province municipalities were included in the study. Based on the literature review, relevant hypothesis were developed, and a questionnaire survey was conducted. The Statistical Package for the Social Sciences (SPSS -7) was used for data analysis. The study concluded that employees in Al-Balqa province municipalities have a moderate level of consciousness towards the importance of budgeting as a tool for planning, control and expenses rationalizing. In addition, the scientific models in preparation of budgeting are not widely used. The study also found that budgeting process has a moderate effect on cost reduction and rationalization. Based on the finding above, this study recommends that the implementation of scientific models in budgeting shall be increased, side by side with increasing the awareness of employees of municipalities by the importance of budgeting in cost reduction. And the need to hold specialized training courses in the field of preparation, implementation and analysis of budgets for decision-makers in municipalities. Furthermore, this study recommends the importance of preparing a cumulative budgets for a group of geographically close municipalities in order to enhance the integration optimized utilization of resources. The study also recommended the importance of more research in the area of budgeting of municipalities in cost control. Keywords: Budget, Maniciplities, State Budget. * Faculty of Business, Al-Balqa Applied University(); Petra University (2); Amman University College, Al-Balqa Applied University(), Jordan. Received on //20 and Accepted for Publication on 0/0/20.

THE AVAILABILITY OF COMPONENTS ACCOUNTING RESPONSIBILITY IN INDUSTRIAL COMPANIES IN AQABA CITY

THE AVAILABILITY OF COMPONENTS ACCOUNTING RESPONSIBILITY IN INDUSTRIAL COMPANIES IN AQABA CITY Muneer Mohamad Falah Jaradat Al- Balqa' Applied University Farouq Ahmad ALazzam Al- Balqa' Applied University