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5

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BUDGETING AND BUDGETING CONTROL AS A TOOL FOR ACCOUNTABILITY IN GOVERNMENT PARASTATALS

Table of contents

CHAPTER ONE: INTRODUCTION
1.1 Background of the Study.
1.2 Statement of problem.
1.3 Objective of Study.
1.4 Research Question.
1.5 Research Hypotheses.
1.6 Significance of the Study
1.7 Scope and Limitation of the Study.
CHAPTER TWO: LITERATURE REVIEW
2.1 Budget
2.2 Definitions of Budget and Budgetary Control
2.3 Budgetary Control
2.4 Administration of Budgetary Control
2.5 Decision on Budget and Actual Comparism Statement
2.6 Types of Budget
2.7 Budgeting and Budget Controls in Governments
2.8 Financial Authorities and Their Legal aspect
2.9 The role of Government Budget for Accountability
2.10 Major Types of Governments Budgets
2.11 Public Finance
2.11 Budget Theory
CHAPTER THREE: METHODOLOGY
3.1 Research Design
3.2 Population of the Study
3.3 Sampling Method
3.4 Reliability and Validity of Research Instrument.
3.5 Sources of Data
3.5.1 Primary Data Sources
3.6 Method of Data Analysis
3.6.1 Tabulation
3.6.2 Percentage Frequency
3.6.3 Chi-Square Technique
CHAPTER FOUR: DATA ANALYSIS, RESULTS AND INTERPRETATION
4.0 Introduction
4.1 Analysis of Demographic data of Respondent
4.2. Analysis of Research Question.
4.3 Analysis of Research question Two; What are significant relationship between
budgeting control and management accountability.
4.4 Analysis of Research Question Three; To what extent does budgetary control enhances management productivity.
4.5 HYPOTHESIS TESTING
CHAPTER FIVE: DISCUSSION OF FINDINGS, CONCLUSION AND RECOMMENDATIONS
5.1 Discussion of Findings
5.2 Conclusion
5.3 Recommendations.
REFERENCES
APPENDIX: Questionnaire

Abstract

This research examines budgeting and budgeting control as a tool for accountability in government parastatals. The study highlighted the effect budgeting and budgeting control as a tool for accountability in government parastatals. The effectiveness and usefulness of budgeting and budgeting control on management accountability and productivity on an organization.
The research employed descriptive survey using questionnaire as the main instrument to gather information from sample size of 60 middle and top management level in ijebu ode local government area. Simple percentage and frequency count was used to analyze each items on the questionnaire while chi-square was used to test the hypothesis.
The findings of the study revealed that budgeting and budgeting control perform a crucial role when effectively adhered to in the organization. It showed that there is significant relationship between budgeting control and management accountability and also submitting that budgetary control is not the only mechanism that illustrate management productivity.
It is recommended that top level management should educate other level managers on the importance of adhering strictly to the budget provisions and implementations. When staff understands the provisions of the budget its implementation will lead to proper accountability.

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