Expenditure per Employee [Statistics] (8.3)

Total expenditure per employee, including academic and non-academic staff.

Introduction:

Al-Ahliyya Amman University (AAU) demonstrates a strong commitment to sustainable financial planning, strategic resource allocation, and equitable investment in its workforce.
The University monitors and reports the total expenditure per employee, including teaching faculty, administrative staff, research personnel, technical teams, and outsourced support workers, to ensure transparency, effective budgeting, and alignment with best practices in higher education governance.

This indicator measures:

total institutional spending per employee,
distribution of expenditures across academic and non-academic roles,
proportional investment in employee development, welfare, capacity-building, and working conditions,
financial sustainability and workforce support strategies.

Tracking expenditure per employee strengthens AAU’s alignment with:
✔ SDG 8 (Decent Work & Economic Growth)
✔ SDG 10 (Reduced Inequalities)
✔ SDG 16 (Institutional Transparency)
✔ Jordanian higher education governance standards.

It further reflects AAU’s awareness that adequate investment in staff wellbeing, training, digital transformation, and innovation is essential for delivering high-quality education, research growth, and sustainable institutional development.

Centers and Departments:

January
01

1. Finance Department

Leads calculation of annual expenditure per employee, manages budgeting, payroll, institutional spending, and financial reporting.

Ensures compliance with national financial regulations and internal sustainability targets.

January
01

2. Human Resources and Institutional Development Unit

Provides accurate employee counts, job classifications, salary structures, and HR cost distribution required for the expenditure-per-employee calculation.

January
01

3. Sustainability and International Ranking Center (SIRC)

Validates expenditure figures for SDG reporting, ensures data reliability, and publishes results in annual sustainability reports.

January
01

4. Computer Center

Supports cost-tracking through digital systems, payroll software, and data-automation tools used for expenditure reporting.

January
01

5. Global Engagement Center (GEC)

Ensures accurate tracking of financial expenditure related to international staff, exchange programs, and global workforce mobility.

Activities:

January
01

1. AAU Business Faculty Participates in Advanced Crisis Management Training

AAU invests directly in staff development through specialized training programs that enhance professional skills, emergency management competence, and leadership capacity—reflecting institutional spending that supports employee advancement.

January
01

2. AAU Signs Cooperation Agreement with Kotler Impact Company

This agreement enhances staff competencies through marketing, innovation, and leadership workshops, representing strategic expenditure on employee skill-building.

January
01

3. AAU Signs MoU with JoPACC

The partnership includes staff training in digital finance, fintech innovation, and governance—reflecting AAU’s investment in employee upskilling.

January
01

4. AAU Registers Two International Patents in AI Applications for Adaptive Learning

This achievement indicates institutional investment in researchers, AI developers, and academic innovation teams—costs that contribute to expenditure per employees.

January
01

5. Digital Transformation Conference (ICDFB 2025)

The conference includes capacity-building for staff on digital innovation and modern systems—highlighting expenditure on professional development, training, and academic enrichment.

Impact Evaluation & Development Plan

A . Performance Evaluation

1. Structured Assessment Tools

AAU uses financial dashboards, HR analytics systems, and internal auditing tools to measure:

- annual cost per employee,
- expenditure trends across staff categories,
- allocations to training, development, and welfare,
- financial efficiency and alignment with sustainability goals.

1. Annual Assessment Cycles

Expenditure per employee is reviewed annually during the budgeting cycle.
This includes forecasting, variance analysis, and comparisons with previous years.

1. Quantitative & Qualitative Indicators

Indicators include:

- total expenditure per employee (academic / non-academic)
- training and development expenditure per staff
- digital transformation expenditure supporting staff
- staff welfare and benefits costs
- research and professional-development allocations

1. Integration with Strategic Planning

Findings inform institutional budgeting, HR planning, and capacity-building frameworks.
Results help AAU:

- optimize spending,
- allocate resources fairly,
- support staff growth,
- and maintain financial sustainability.

1. Transparency and Public Reporting

SIRC validates data and ensures publication in:

- AAU Sustainability Report
- SDG 8 Executive Sustainability Report
- AAU Sustainability Portal

B. Development Actions

Action 1: Financial Efficiency & Workforce Investment Framework
Comprehensive plan to improve financial allocation per employee.
Target: Implement by 2026.

Action 2: Digital Payroll & Expenditure Dashboard
Real-time tracking of employee-related expenditure.
Target: Launch in 2026.

Action 3: Staff Development Budget Enhancement Program
Increase annual training and capacity-building investment per employee.
Target: 15% increase by 2027.

Action 4: Expenditure Optimization Model
Analytical model ensuring fair distribution of operational costs per employee.
Target: Full integration by 2026.

Action 5: Regional Benchmarking
Annual comparison of expenditure per employee with top MENA universities.
Target: Annual report published.

C. Benchmarking & Best Practice

AAU benchmarks its financial practices with:

- University of British Columbia
- University of Cambridge
- University of Gothenburg

Best Practices Adopted:

- transparent financial reporting
- fair expenditure allocation
- investment in staff development
- cost-efficiency optimization
- data-driven budgeting

Localized to Jordan through:

- national higher education financial frameworks
- internal Fair and Equitable Wage Policy
- AAU budgeting and HR standards

Institutional Integration Summary

AAU ensures that expenditure per employee is carefully measured, transparently reported، and strategically aligned with institutional growth, workforce development, and sustainability values.
By integrating financial planning with workforce needs, training programs, digital transformation, and research investment, the university guarantees that staff receive the resources and support required for excellence and long-term stability.