Appraisal of the Factors Contributing Disparity in Budget Proposal and Implementation

A. R. Onaolapo; Festus Oladipupo Olaoye

doi:10.12816/0002334

Article Details

Appraisal of the Factors Contributing Disparity in Budget Proposal and Implementation

Authors:

A. R. Onaolapo | Festus Oladipupo Olaoye

Publisher:

Sohar University

Main Topics:

Public administration

Journal:

Oman Chapter of Arabian Journal of Business and Management Review 2013 Vol.2 Issue 11, pp.1-7

Document Type:

Article

Publication Date:

6/2013

Document Language:

English

Document ID (Org No.):

42008

Frequency:

Monthly

pISSN:

22235833

DOI:

10.12816/0002334

Descriptors:

Abstract:

 The stories of disparity between budget and its implementation in Nigerian public sector arereplete in newspapers, public discourses and academic journals. Reasons advanced for thisinclude: corruption, fluctuating oil revenue, unstable economic parameters and poor budgetmonitoring. The main thrust of this paper was to examine the behavioural aspect of budgetimplementation disparity. Two hypotheses were set forth and tested using two ministries namely:education and finance in the Ekiti State of Nigeria. Thirty high ranking staff involved in budgetpreparation and implementation out of thirty-five administered with questionnaires responded totime. Using the students t-test, the first hypothesis (budget implementation are not always achievedin the ministries)it was discovered with t-cal. (12.31) greater than t-tab (1.679) the two ministriesalways meet budget. The second hypothesis (ministries have no adequate measures to addressbudget variances), with t-cal. (6.89) greater than t-tab (1.699), the two ministries have adequatemeasures to curb budget variances. It can be concluded that reasons for budget implementationdisparity can be explained outside those factors. The paper concludes by making recommendations to solve implementation disparity in government departments.

Article Details

Appraisal of the Factors Contributing Disparity in Budget Proposal and Implementation

Authors:

A. R. Onaolapo | Festus Oladipupo Olaoye

Publisher:

Sohar University

Main Topics:

Public administration

Journal:

Oman Chapter of Arabian Journal of Business and Management Review 2013 Vol.2 Issue 11, pp.1-7

Document Type:

Article

Publication Date:

6/2013

Document Language:

English

Document ID (Org No.):

42008

Frequency:

Monthly

pISSN:

22235833

DOI:

10.12816/0002334

Descriptors:

NATIONAL BUDGET

BUDGETING

EXPENDITURE

PUBLIC SECTOR

NIGERIA

Issues

Article Details

Appraisal of the Factors Contributing Disparity in Budget Proposal and Implementation

Authors: A. R. Onaolapo | Festus Oladipupo Olaoye

Publisher: Sohar University

Main Topics: Public administration

Journal: Oman Chapter of Arabian Journal of Business and Management Review 2013 Vol.2 Issue 11, pp.1-7

Document Type: Article

Publication Date: 6/2013

Document Language: English

Document ID (Org No.): 42008

Frequency: Monthly

pISSN: 22235833

DOI: 10.12816/0002334

Descriptors:

NATIONAL BUDGET

BUDGETING

EXPENDITURE

PUBLIC SECTOR

NIGERIA

Issues

Authors:

A. R. Onaolapo | Festus Oladipupo Olaoye

Publisher:

Sohar University

Main Topics:

Public administration

Journal:

Oman Chapter of Arabian Journal of Business and Management Review 2013 Vol.2 Issue 11, pp.1-7

Document Type:

Article

Publication Date:

6/2013

Document Language:

English

Document ID (Org No.):

42008

Frequency:

Monthly

pISSN:

22235833

DOI:

10.12816/0002334