Obstacles of Preparing and Implementing the Budgets in Jordan. A Case Study: Greater Irbid Municipality

Abstract This study aimed to identify obstacles of preparing and implementing the budgets of Greater Irbid Municipality. The study?s sample which consisted of 100 male and female employees working in Greater Irbid Municipality, was selected randomly. And the study adopted the analytical descriptive method including its theoretical and applicable techniques. The study?s results showed There is a relation between the lack of (perception and awareness of the budget?s importance , scientific and practical qualifications, technical and technological aspects, behavioural aspects, unrealistic estimation of the budget) and the budget?s preparation and implementation in Greater Irbid Municipality. The study came up with the following recommendations : spreading the awareness of the importance of the budget through organizing seminars to different managements in the municipality to overcome lack of awareness of the importance of the budget, and holding training courses to the members of the budget?s committee about the most scientific and modern methods in prediction ,estimation ,planning ,analysis of the returns and the cost in the field of the budget and provision of information systems to provide the information plus the appropriate statistics to overcome lack of experience and skills. The study also recommended the adoption of more realistic standards to solve the technical aspects? problems and the involvement of all the administrative levels when planning the budget in addition to set a appropriate system of rewards that helps achieving the budget?s goals.