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Please use this identifier to cite or link to this item: http://hdl.handle.net/123456789/3180

Copyright: Jun-2010
Date Added: 12-Jun-2012
Abstract: The planning, programming and budgeting process is the central feature of defence management for providing resources to the defence force to ensure the defence and protection of the state in alignment with national security and defence policy. Thus, defence budgets should be the result of good short, medium, and long-term plans that are based on open and clear defence and national security policy. This study was conducted on budget management and control, as a case in Ethiopian ministry of national defence. The lack of research, especially under the Ethiopian defence context, coupled by the sign of improper budget management has been a major motivation to carry out this study. Thus, the paper tried to investigate weaknesses observed in budget holders during budget process. Both primary and secondary data have been employed to explore the existing problems. Thirteen budget holders were taken with a total of 64 respondents. Moreover, budget and audit experts were included in collecting primary data through structured questionnaire. In Ethiopian defence, although budget guideline has been issued on how to prepare budget request, execute, and control budget by the budget holders, the guideline alone is not sufficient to bring the desired outcome unless budget executing bodies within the institution are directly involved and made accountable for all expenditure. Descriptive and qualitative analyses demonstrate that there was no strict accountability, which allow creating sense of institutional budget perception. There is no reasonable cost estimation practice. Lack of adequate and experienced budget workers is other issue that contributes to worsen the problems. These are not the only causes. Therefore, in order to improve budget management and control in defence, it calls for taking any possible and remedial actions to rectify the problems and avoid the repetition of the problems in the subsequent years.
Description: A Project Paper submitted to Addis Ababa University School of Graduate Studies for the partial fulfillment of Masters Degree in Accounting and Finance
URI: http://hdl.handle.net/123456789/3180
Appears in:Thesis - Accounting & Finance

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