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|Title: ||BUDGET MANAGEMENT AND CONTROL: SEPECIAL EMPHASIS ON MINISTRY OF NATIONAL DEFENCE|
|Authors: ||BOGALE, TILAHUN|
|Advisors: ||P. LAXMIKANTHAM (PhD)|
|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|
|Appears in:||Thesis - Accounting & Finance|
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