Determinants of Budget Control in Public Organization (Case of Benishangul Gumzu Regional State)
| dc.contributor.advisor | Yitayew, Abebe (PhD) | |
| dc.contributor.author | Demera, Geletaw | |
| dc.date.accessioned | 2018-06-26T07:13:53Z | |
| dc.date.accessioned | 2023-11-08T14:37:07Z | |
| dc.date.available | 2018-06-26T07:13:53Z | |
| dc.date.available | 2023-11-08T14:37:07Z | |
| dc.date.issued | 2017-06 | |
| dc.description.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 | en_US |
| dc.identifier.uri | http://etd.aau.edu.et/handle/123456789/3505 | |
| dc.language.iso | en_US | en_US |
| dc.publisher | Addis Ababa University | en_US |
| dc.subject | Determinants of budget control in Public organzation | en_US |
| dc.title | Determinants of Budget Control in Public Organization (Case of Benishangul Gumzu Regional State) | en_US |
| dc.type | Thesis | en_US |