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Please use this identifier to cite or link to this item: http://hdl.handle.net/123456789/3143

Title: The move towards program based budgeting system in Ethiopian public agencies and its implications: The case of Federal Ministries.
Authors: Abdurahman, Aliyi
Advisors: Dr. Degefe Duressa
Copyright: Jun-2011
Date Added: 30-May-2012
Abstract: i Abstract This study analyzes the process of moving towards program budgeting in Ethiopian public agencies and its implication on the budgeting system. The study focuses on identifying reform needed for program budgeting system in Ethiopian public agencies at federal ministries level, analyzing the attitude of employees towards new budgeting system at the federal offices of the ministry. It also focuses on analyzing the challenges and implication of program budgeting system in public agencies at federal office of the ministries. The study employed the mixed approach that is qualitative and quantitative research design to describe the respondent’s responses and to answer the research questions. Specifically, the data was collected through semi-structured questionnaire which contains both open-ended and closed questions. The study descriptively analyzes the data elicited from surveys and documents. The data was presented in the form of table and analyzed using frequency and percentage. Then the data interpreted based on the analysis. Lastly, the findings derived from the interpretations. The result of this combined research methodology reveal that there is no need of new organizational design for program budgeting. However, the study identified that reform in financial management, linking program structure with the objectives of organizational structure, and new technologies are needed for the implementation of program budgeting. The study also reveals that there is a confusion and challenges in implementing program budgeting. The study also identifies manger’s responsibilities in the system and implication of program budgeting on the public expenditure. The study suggests the effective way which could be taken by the concerned body and Ministry of Finance and Economic Development in particular, to make the transition to program budgeting and implementation of program budgeting. Finally, the thesis forwarded: How the program based budgeting system will increase the ii output of the public agency?, Evaluation of program budgeting in relation to strategic policy of the government, analysis and evaluation of analytical part of program budgeting process in public agencies, and the area of incentives and motivation to employees in program budgeting, legislative aspect and administration aspect of program budgeting as the suggestion for further research.
URI: http://hdl.handle.net/123456789/3143
Appears in:Thesis - Accounting & Finance

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