TY  - JOUR
T1  - Constraints that Limit the Use of the Estimated Budgets in Supporting for the
Two Functions of Planning and Control at the Level of Local Units: An Applied
Study on the Municipalities of Kingdom of Saudi Arabia
AU - Al-Shammari, Wafy Saud AU - Hamid Aaref, Alia Abdel 
JO  - The Social Sciences
VL  - 14
IS  - 2
SP  - 100
EP  - 104
PY  - 2019
DA  - 2001/08/19
SN  - 1818-5800
DO  - sscience.2019.100.104
UR  - https://makhillpublications.co/view-article.php?doi=sscience.2019.100.104
KW  - Estimated budgets
KW  -municipalities of Riyadh
KW  -constraints of estimated budgets
KW  -SPSS
KW  -regulations
KW  -estimated budgets
AB  - The current study aims to explore constraints that limit the use of estimated budgets in supporting
for the two functions of planning and control in municipalities of Riyadh Region of Saudi Arabia. To achieve
these objectives, the approach of the case study has been adopted by the researcher. Also, the study has used
the questionnaire as a data collection tool and Statistical Package for the Social Science (SPSS) for data
analysis. The study concludes that respondents agree to eighteen obstacles that limit the effectiveness of
budgets as a tool for planning and control in Riyadh’s municipalities in Saudi Arabia. The most important of
these obstacles are: the lack of awareness of the importance of estimated budgets and the methods of budget
preparation, the absence of a good system to stimulate the participants in the preparation of estimated budgets,
the lack of necessary information and statistics and the absence of laws and governmental regulations. Based
on the previous results, the study has reached some recommendations, the most important of which are: firstly,
raising awareness of preparing estimated budgets and their importance among the employees. Secondly, the
necessity of legislation for some laws and governmental regulations that facilitate the preparation of estimated
budgets in the municipalities of Riyadh Region in Saudi Arabia. Thirdly, the existence of different methods to
stimulate the employees in Riyadh’s municipalities is a necessary matter.
ER  -