Determinants of Budget Control in Public Organization (Case of Benishangul Gumzu Regional State)
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Date
2017-06
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Addis Ababa University
Abstract
The main purpose of this study was to investigate the determinants of budget control in the
Benishangul Gumzu regional state public organzations. This investigation is focused on five
purposely selected public organzation that are expected to represent all other bureaus. From
the total population of 428, (Watson 2001) formula was used to determine sample of 207
respondents. The management teams, the internal and external auditors, budget experts,
finance officers, tax and planning experts of the selected public organzation were the sources
for the required data to theresearcher through the questionnaires administered. The SPSS
version 24.0 was used to analyze the data using descriptive statistics, including mean,
standard deviation and logistic regression used to analysis inferential output. For this study,
seven independent variables were identified including budget planning process, management
support, competent internal audit staff, organizational commitment, budget monitoring and
evaluation, information and communication and cost reduction. The dependent variable is
degree of budget control which was measured under Binary logistic regression. According to
the logistic regression output, information and communication, cost reduction, competent
internal audit staff, management support, budget monitoring and evaluation were contributed
for the budget control in the public sector significantly and positively. The remaining two
variables; the budget planning process for the budget control is negatively related and
insignificant with EXP (B) = 0.890<1) and the organizational commitment were positively
related with the budget control, but its contribution for the budget control were statistically
insignificance at 5% level. All of these seven independent variables are making 78% of the
contributions for budget control in the public organzation. Then, the researcher recommend
that public organzations should understand the contributions of these five variables
collectively significant and their odd ratio were greater than one to infinity indicate the
relationship type between those predictors and the outcomes and add values for the budget
control in the public sector offices
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Determinants of budget control in Public organzation