Budgeting and Budgetary Control and Public Sector Performance: A Study of Public Sector in Kwara State, Nigeria

Authors

  • Aminat Arike Ariyo-Edu
  • Ibrahim Ayodeji Woli-Jimoh

Keywords:

Budgeting and budgetary control systems have been discovered to be a panacea to the challenges of poor performance of public sectors in Nigeria. The study examined the impact of budgetary control process on the effectiveness of public sector in Kwara State, Nigeria. The study adopted survey design for a population of 130 senior staff in directorate of planning, research and statistics (DPRS) and directorate of personnel and finance and supply (DPFS) of the selected five ministries and with a sample size of 98 respondents. Purposive sampling technique was employed for the selection of respondents in the selected ministries. Primary data was employed for the study because of the interpretive philosophy of the opinions of senior management staff. Structured questionnaire was used as data collection instrument. Five-point Likert scale was adopted by used to elicit the respondents’ opinions on all question-items. Multivariate regression and relative percentages were the statistical techniques employed for the analysis, done with the aid of Statistical Package for Social Science (SPSS) version 23.0. The results showed an R2 = 0.822, which means that the variability changes in the budgeting process accounted for 82.2% variability changes in budgeting effectiveness in the public sector of Kwara State. The factors of budget efficiency, effective budgetary system, and budget planning and implementation. The study result is significant at p-value =0.000 < 0.05. The study concluded that budgetary control mechanisms have positive significant effect on the performance of public sectors in Kwara State. The study, therefore, recommended that the management of public sectors, should prioritize transparency and inclusivity in their budgeting processes to ensure that stakeholders’ interest align with those of the organization. Keywords: Budgeting, Budgetary control, Public sector, Performance

Abstract

Budgeting and budgetary control systems have been discovered to be a panacea to the
challenges of poor performance of public sectors in Nigeria. The study examined the impact of
budgetary control process on the effectiveness of public sector in Kwara State, Nigeria. The
study adopted survey design for a population of 130 senior staff in directorate of planning,
research and statistics (DPRS) and directorate of personnel and finance and supply (DPFS) of
the selected five ministries and with a sample size of 98 respondents. Purposive sampling
technique was employed for the selection of respondents in the selected ministries. Primary data
was employed for the study because of the interpretive philosophy of the opinions of senior
management staff. Structured questionnaire was used as data collection instrument. Five-point
Likert scale was adopted by used to elicit the respondents’ opinions on all question-items.
Multivariate regression and relative percentages were the statistical techniques employed for the
analysis, done with the aid of Statistical Package for Social Science (SPSS) version 23.0. The
results showed an R2 = 0.822, which means that the variability changes in the budgeting process
accounted for 82.2% variability changes in budgeting effectiveness in the public sector of Kwara
State. The factors of budget efficiency, effective budgetary system, and budget planning and
implementation. The study result is significant at p-value =0.000 < 0.05. The study concluded
that budgetary control mechanisms have positive significant effect on the performance of public
sectors in Kwara State. The study, therefore, recommended that the management of public
sectors, should prioritize transparency and inclusivity in their budgeting processes to ensure that
stakeholders’ interest align with those of the organization.

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Published

2024-06-26