Financial Practices of Private Universities in Bangladesh: Evidence from Fund Collection and Expenditure Analysis

Abstract

This paper studied the Fund Collection, Expenditure Management, and Financial Sustainability of Private Universities in Bangladesh using a mixed-methods approach. Among the 116 listed private universities, data were collected from 22 universities, randomly selected from different convenient areas of Bangladesh. For research purposes, in most cases, the name of the university and key persons have not been disclosed. The study found that the government of Bangladesh did not grant any public funds to private universities, even though they pay taxes to the government from their reserves and surpluses. One of the study's important recommendations is that the government should grant a minimum amount to support primary infrastructure and academic development at private universities. In some cases, the practices of many private universities are neither transparent nor disclosed publicly. As the private university depends on tuition fees to raise funds, they revise tuition fees on average every two years. This puts significant financial pressure on students seeking higher education. Private universities should also revise their salary structures in line with the revised tuition fees. Only a few top-ranked private universities offered employee benefits such as regular increments, provident funds, gratuity, and performance bonuses. Both the university and the regulatory authority ensure regular account audits. There may be further research opportunities on the overall governance of the private universities.

Keywords

• Financial Practices
• Private Universities
• Fund Collection
• Expenditure
• Research Grants

How to cite

Zulfiqar Hasan, Ayesha Saimoon (2026). Financial Practices of Private Universities in Bangladesh: Evidence from Fund Collection and Expenditure Analysis. Sonargaon University Journal, 6(I), 73–80.

@article{hasan20267,
  title   = {Financial Practices of Private Universities in Bangladesh: Evidence from Fund Collection and Expenditure Analysis},
  author  = {Zulfiqar Hasan and Ayesha Saimoon},
  journal = {Sonargaon University Journal},
  volume  = {6},
  number  = {I},
  pages   = {73--80},
  year    = {2026},
  issn    = {2518-3125},
  url     = {https://su.edu.bd/journal/volume-6-issue-1/financial-practices-of-private-universities-in-bangladesh-evidence-from-fund}
}