Zero-Based Budgeting

Several systems of budgeting have been introduced into practice over the last fifty years. While more popular budgeting systems such as incrementalism and Planning Programming Budgeting Systems (PPBS) have seen continued popularity and resilience as budgeting systems, zero-based budgeting (ZBB) has experienced a resurgence in popularity, as governments and public organizations alike seek to control wasteful spending within their departments. The aim of this article is to provide users with a step-by-step guide to designing zero-based budgeting for public organizations. This article begins by describing the foundations of zero-based budgeting, as well as providing a brief comparative exploration of ZBB alongside other contemporary budgeting systems. To gain a deeper understanding of zero-base budgeting and the potential, as well as the drawbacks that this type of budgeting system holds, this paper examines the actual experience of several organizations that have implemented the zero-based budgeting method. This is accomplished by conducting a critical review of all the research and case studies that have been conducted on this topic. It is the hope of the author that both public sector and non-profit organizations will benefit from the findings of this paper when considering the implementation of their own zero-based budgeting, resulting in better planning and performance evaluation.

The aim of this article is to give a comprehensive discussion of the four main approaches to budgeting, starting off with line item budgeting, program and performance budgeting, planning programming budgeting system and zero-base budgeting. The discussion covers the history, concept, procedures, advantages and disadvantages of each specified approach. The motivation behind this discussion was to seek a better understanding and familiarity with each of the various approaches to budgeting. None of them, however, can be regarded as a complete solution to budget problems. Each approach carries both strengths and weaknesses and thus cannot be applied indiscriminately to any given situation or financial environment. A solution for any budget problem depends on the nature of the organization affected and hence would require a thorough assessment of its operating environment before being carried out.

Several systems of budgeting have been introduced into practice over the last fifty years. While more popular budgeting systems such as incrementalism and Planning Programming Budgeting Systems (PPBS) have seen continued popularity and resilience as budgeting systems, zero-based budgeting (ZBB) has experienced a resurgence in popularity, as governments and public organizations alike seek to control wasteful spending within their departments. The aim of this article is to provide users with a step-by-step guide to designing zero-based budgeting for public organizations. This article begins by describing the foundations of zero-based budgeting, as well as providing a brief comparative exploration of ZBB alongside other contemporary budgeting systems. To gain a deeper understanding of zero-base budgeting and the potential, as well as the drawbacks that this type of budgeting system holds, this paper examines the actual experience of several organizations that have implemented the zero-...

DOI: 10.21276/sjbms.2017.2.10.11 Abstract: During the 1970’s the world’s economy began slowing even as government programs were growing as a result of fiscal distress, and Zero-Based Budgeting (ZBB) was seen as an attempt to rationally manage the size and scope of government as well as a remedy for dealing with the austerity. The aim of this study, therefore, is to ascertain whether the perceived benefits of Zero-Based budgeting would significantly influence its adoption in Borno state. Stratified sampling technique was used to arrive at a sample size of 103 drawn from the total population of 139. Binary logistic regression was employed to predict whether the predictor variable namely, perceived benefits have significant influence or not on the dependent variable, that is, the adoption of ZBB. The finding of the study establish that it is possible to adopt ZBB in Borno state because it is politically feasible as the covariate suggest, perceived benefits was statistically significant...

DOI: 10.21276/sjbms.2018.3.1.3 Abstract: This study aims to predict the possibility of adopting zero-based budgeting (ZBB) system in Borno State. To ensure this, the study considered viability as predictor variable that was perceived to have contributed to adoption of ZBB in the state. ZBB has resurfaced as a prominent topic of discourse due to the economic downturn experienced in Nigeria as well as the failure of the existing traditional budgeting system to meet the economic objectives of the government. The focal point of discourse, therefore, dwelt on Borno state because it is adversely affected as a result of the revenue volatility witnessed in the country as well as the level of budget implementation with the existing budgeting system in the state experienced decade of monumental budget indiscipline at all levels of government. In view of this, Binary logistic regression was employed to examine whether the predictor variable have significant influence or not on the dependent va...

DOI: 10.21276/sjbms.2018.3.1.3 Abstract: This study aims to predict the possibility of adopting zero-based budgeting (ZBB) system in Borno State. To ensure this, the study considered viability as predictor variable that was perceived to have contributed to adoption of ZBB in the state. ZBB has resurfaced as a prominent topic of discourse due to the economic downturn experienced in Nigeria as well as the failure of the existing traditional budgeting system to meet the economic objectives of the government. The focal point of discourse, therefore, dwelt on Borno state because it is adversely affected as a result of the revenue volatility witnessed in the country as well as the level of budget implementation with the existing budgeting system in the state experienced decade of monumental budget indiscipline at all levels of government. In view of this, Binary logistic regression was employed to examine whether the predictor variable have significant influence or not on the dependent va...

DOI: 10.21276/sjbms.2018.3.1.3 Abstract: This study aims to predict the possibility of adopting zero-based budgeting (ZBB) system in Borno State. To ensure this, the study considered viability as predictor variable that was perceived to have contributed to adoption of ZBB in the state. ZBB has resurfaced as a prominent topic of discourse due to the economic downturn experienced in Nigeria as well as the failure of the existing traditional budgeting system to meet the economic objectives of the government. The focal point of discourse, therefore, dwelt on Borno state because it is adversely affected as a result of the revenue volatility witnessed in the country as well as the level of budget implementation with the existing budgeting system in the state experienced decade of monumental budget indiscipline at all levels of government. In view of this, Binary logistic regression was employed to examine whether the predictor variable have significant influence or not on the dependent va...

DOI: 10.21276/sjbms.2017.2.10.11 Abstract: During the 1970’s the world’s economy began slowing even as government programs were growing as a result of fiscal distress, and Zero-Based Budgeting (ZBB) was seen as an attempt to rationally manage the size and scope of government as well as a remedy for dealing with the austerity. The aim of this study, therefore, is to ascertain whether the perceived benefits of Zero-Based budgeting would significantly influence its adoption in Borno state. Stratified sampling technique was used to arrive at a sample size of 103 drawn from the total population of 139. Binary logistic regression was employed to predict whether the predictor variable namely, perceived benefits have significant influence or not on the dependent variable, that is, the adoption of ZBB. The finding of the study establish that it is possible to adopt ZBB in Borno state because it is politically feasible as the covariate suggest, perceived benefits was statistically significant...

DOI: 10.21276/sjbms.2018.3.1.3 Abstract: This study aims to predict the possibility of adopting zero-based budgeting (ZBB) system in Borno State. To ensure this, the study considered viability as predictor variable that was perceived to have contributed to adoption of ZBB in the state. ZBB has resurfaced as a prominent topic of discourse due to the economic downturn experienced in Nigeria as well as the failure of the existing traditional budgeting system to meet the economic objectives of the government. The focal point of discourse, therefore, dwelt on Borno state because it is adversely affected as a result of the revenue volatility witnessed in the country as well as the level of budget implementation with the existing budgeting system in the state experienced decade of monumental budget indiscipline at all levels of government. In view of this, Binary logistic regression was employed to examine whether the predictor variable have significant influence or not on the dependent va...

favour and unconditional love that kept me and made me excel to the end. This piece of work was never a stand-alone effort but various people were helpful in making this a success. Most importantly sincere gratitude"s and special honour is extended to my supervisor, Mr Mugozhi who immensely contributed a lot to the success of this project. In addition, I would like to give special credits to my parents, Mr and Mrs Kurebwaseka for the unwavering support since my commencement and the whole period of the research. Many special mentions also goes to my siblings to Kurauone Murwisi, Hazel Murwisi, Linda Murwisi and Tinashe Murwisi who has always supported me through words of encouragement and resources for the project to be a success. There is no author who is an island, the whole of them. Other hands have guided each author on his pen and several minds to the illumination of thoughts. Special thanks to those who put their effort and contributed to this project, unknown and known, not forgetting my colleagues. You have been helpful; please accept my hearty and humble thanks.

DOI: 10.21276/sjbms.2017.2.10.11 Abstract: During the 1970’s the world’s economy began slowing even as government programs were growing as a result of fiscal distress, and Zero-Based Budgeting (ZBB) was seen as an attempt to rationally manage the size and scope of government as well as a remedy for dealing with the austerity. The aim of this study, therefore, is to ascertain whether the perceived benefits of Zero-Based budgeting would significantly influence its adoption in Borno state. Stratified sampling technique was used to arrive at a sample size of 103 drawn from the total population of 139. Binary logistic regression was employed to predict whether the predictor variable namely, perceived benefits have significant influence or not on the dependent variable, that is, the adoption of ZBB. The finding of the study establish that it is possible to adopt ZBB in Borno state because it is politically feasible as the covariate suggest, perceived benefits was statistically significant...

Penelitian ini bertujuan mendesain sistem informasi akuntansi berbasis komputer untuk penyusunan laporan keuangan menggunakan Microsoft Access 2010 pada perusahaan jasa pemasangan jaringan dan CCTV serta perdagangan komponenkomponen komputer, yaitu CV. Satria Computindo. Penelitian ini menggunakan pendekatan metode deskriptif kualitatif. Metode pengumpulan data dilakukan dengan cara wawancara dan dokumentasi, dan pengujian keabsahan data yang digunakan berupa triangulasi sumber, triangulasi waktu, dan membercheck. Sistem informasi akuntansi yang dimiliki antara lain sistim penjualan barang, sistem informasi pembelian barang, sistem informasi akuntansi penerimaan kas, sistem informasi akuntansi pengeluaran kas, dan sistem informasi akuntansi penggajian dan pengupahan.Desain sistem informasi akuntansi berbasis komputer untuk mendukung penyusunan laporan keuangan menggunakan teknik Rapid Application Development (RAD) yang mengembangkan sistem dalam periode yang singkat dengan menggunakan prototyping. Aplikasi yang digunakan untuk pengembangan sistem yaitu menggunakan Microsoft Access yang meliputi desain tabel, pembuatan relasi antar tabel, desain query, desain form, dan desain report. Penelitian ini diharapkan akan mengurangi terjadinya kesalahan pencatatan yang diakibatkan oleh faktor manusia, mempercepat perolehan informasi keuangan bagi Pimpinan serta mempercepat perolehan informasi stok barang secara real time.

DOI: 10.21276/sjbms.2018.3.1.3 Abstract: This study aims to predict the possibility of adopting zero-based budgeting (ZBB) system in Borno State. To ensure this, the study considered viability as predictor variable that was perceived to have contributed to adoption of ZBB in the state. ZBB has resurfaced as a prominent topic of discourse due to the economic downturn experienced in Nigeria as well as the failure of the existing traditional budgeting system to meet the economic objectives of the government. The focal point of discourse, therefore, dwelt on Borno state because it is adversely affected as a result of the revenue volatility witnessed in the country as well as the level of budget implementation with the existing budgeting system in the state experienced decade of monumental budget indiscipline at all levels of government. In view of this, Binary logistic regression was employed to examine whether the predictor variable have significant influence or not on the dependent va...

DOI: 10.21276/sjbms.2018.3.1.3 Abstract: This study aims to predict the possibility of adopting zero-based budgeting (ZBB) system in Borno State. To ensure this, the study considered viability as predictor variable that was perceived to have contributed to adoption of ZBB in the state. ZBB has resurfaced as a prominent topic of discourse due to the economic downturn experienced in Nigeria as well as the failure of the existing traditional budgeting system to meet the economic objectives of the government. The focal point of discourse, therefore, dwelt on Borno state because it is adversely affected as a result of the revenue volatility witnessed in the country as well as the level of budget implementation with the existing budgeting system in the state experienced decade of monumental budget indiscipline at all levels of government. In view of this, Binary logistic regression was employed to examine whether the predictor variable have significant influence or not on the dependent va...

DOI: 10.21276/sjbms.2017.2.10.11 Abstract: During the 1970’s the world’s economy began slowing even as government programs were growing as a result of fiscal distress, and Zero-Based Budgeting (ZBB) was seen as an attempt to rationally manage the size and scope of government as well as a remedy for dealing with the austerity. The aim of this study, therefore, is to ascertain whether the perceived benefits of Zero-Based budgeting would significantly influence its adoption in Borno state. Stratified sampling technique was used to arrive at a sample size of 103 drawn from the total population of 139. Binary logistic regression was employed to predict whether the predictor variable namely, perceived benefits have significant influence or not on the dependent variable, that is, the adoption of ZBB. The finding of the study establish that it is possible to adopt ZBB in Borno state because it is politically feasible as the covariate suggest, perceived benefits was statistically significant...

STMIK Primakara is aInformatics and Computer College which of course cannot be separated from the existence of computerization. Most of the systems that are there are already computerized, including the processing of financial data. Where financial data processing, there is a process of cash receipts and payments like companies in general. This study discusses the development of an information system for cash receipts and disbursements at STMIK Primakara.  This researchwas conducted using the Linear Sequential method.  This research uses the PHP programming language with a code igniter framework.  This research succeeded in developing a cash management information system, especially cash receipts and disbursements at STMIK Primakara. From the results of interviews with users conducted by researchers, responses from those who will use this system are quite positive because it canfacilitate them in the process of managing financial data.

The behavioural aspect of budgeting has been on the front burners of academic discourse over the years. Recent shift in argument between budget participation and various elements of performance using indirect models which accommodate different moderators and mediators clearly stalled the growth of direct causality studies whose contents are not empirically exhausted. This study examines the direct link between budget participation on one hand and budget goals commitment on the other against financial performance. Both survey and ex post facto designs were used to draw both primary and secondary data for the study. Pearson Correlation and Regression were used to analyse the data obtained from 15 Nigerian listed banks. The results of the analysis reveal a strong and statistically significant link between both budget participation and goal commitment and performance. The former commands more robust positivity which is in consistent with extant studies. Top policy makers in the banking ...

DOI: 10.21276/sjbms.2017.2.10.11 Abstract: During the 1970’s the world’s economy began slowing even as government programs were growing as a result of fiscal distress, and Zero-Based Budgeting (ZBB) was seen as an attempt to rationally manage the size and scope of government as well as a remedy for dealing with the austerity. The aim of this study, therefore, is to ascertain whether the perceived benefits of Zero-Based budgeting would significantly influence its adoption in Borno state. Stratified sampling technique was used to arrive at a sample size of 103 drawn from the total population of 139. Binary logistic regression was employed to predict whether the predictor variable namely, perceived benefits have significant influence or not on the dependent variable, that is, the adoption of ZBB. The finding of the study establish that it is possible to adopt ZBB in Borno state because it is politically feasible as the covariate suggest, perceived benefits was statistically significant...

DOI: 10.21276/sjbms.2017.2.10.11 Abstract: During the 1970’s the world’s economy began slowing even as government programs were growing as a result of fiscal distress, and Zero-Based Budgeting (ZBB) was seen as an attempt to rationally manage the size and scope of government as well as a remedy for dealing with the austerity. The aim of this study, therefore, is to ascertain whether the perceived benefits of Zero-Based budgeting would significantly influence its adoption in Borno state. Stratified sampling technique was used to arrive at a sample size of 103 drawn from the total population of 139. Binary logistic regression was employed to predict whether the predictor variable namely, perceived benefits have significant influence or not on the dependent variable, that is, the adoption of ZBB. The finding of the study establish that it is possible to adopt ZBB in Borno state because it is politically feasible as the covariate suggest, perceived benefits was statistically significant...

DOI: 10.21276/sjbms.2017.2.10.11 Abstract: During the 1970’s the world’s economy began slowing even as government programs were growing as a result of fiscal distress, and Zero-Based Budgeting (ZBB) was seen as an attempt to rationally manage the size and scope of government as well as a remedy for dealing with the austerity. The aim of this study, therefore, is to ascertain whether the perceived benefits of Zero-Based budgeting would significantly influence its adoption in Borno state. Stratified sampling technique was used to arrive at a sample size of 103 drawn from the total population of 139. Binary logistic regression was employed to predict whether the predictor variable namely, perceived benefits have significant influence or not on the dependent variable, that is, the adoption of ZBB. The finding of the study establish that it is possible to adopt ZBB in Borno state because it is politically feasible as the covariate suggest, perceived benefits was statistically significant...

DOI: 10.21276/sjbms.2017.2.10.11 Abstract: During the 1970’s the world’s economy began slowing even as government programs were growing as a result of fiscal distress, and Zero-Based Budgeting (ZBB) was seen as an attempt to rationally manage the size and scope of government as well as a remedy for dealing with the austerity. The aim of this study, therefore, is to ascertain whether the perceived benefits of Zero-Based budgeting would significantly influence its adoption in Borno state. Stratified sampling technique was used to arrive at a sample size of 103 drawn from the total population of 139. Binary logistic regression was employed to predict whether the predictor variable namely, perceived benefits have significant influence or not on the dependent variable, that is, the adoption of ZBB. The finding of the study establish that it is possible to adopt ZBB in Borno state because it is politically feasible as the covariate suggest, perceived benefits was statistically significant...

Budget is a financial and non-financial framework in terms of cash flows that guides governments, private organizations and individuals in achieving their desired objectives in a particular period if it is properly, adequately and realistically prepared. The long standing and familiar incremental budget has been faulted by various stakeholders hence, the contemplation for an alternative system known as zero-based budgeting (ZBB). The first objective of this study is to find out whether or not the theoretical benefits accruable to ZBB can motivate the governments’ ministries, departments and agencies to adopt and implement the proposed new system? The second objective is to determine whether or not the budgeting system has any relationship with budget implementation. Questionnaire was used in collecting data from the budget stakeholders. Descriptive statistics and simple regression were adopted in analyzing the data. It is established that the theoretical benefits accruable to ZBB ...

DOI: 10.21276/sjbms.2017.2.10.11 Abstract: During the 1970’s the world’s economy began slowing even as government programs were growing as a result of fiscal distress, and Zero-Based Budgeting (ZBB) was seen as an attempt to rationally manage the size and scope of government as well as a remedy for dealing with the austerity. The aim of this study, therefore, is to ascertain whether the perceived benefits of Zero-Based budgeting would significantly influence its adoption in Borno state. Stratified sampling technique was used to arrive at a sample size of 103 drawn from the total population of 139. Binary logistic regression was employed to predict whether the predictor variable namely, perceived benefits have significant influence or not on the dependent variable, that is, the adoption of ZBB. The finding of the study establish that it is possible to adopt ZBB in Borno state because it is politically feasible as the covariate suggest, perceived benefits was statistically significant...

DOI: 10.21276/sjbms.2018.3.1.3 Abstract: This study aims to predict the possibility of adopting zero-based budgeting (ZBB) system in Borno State. To ensure this, the study considered viability as predictor variable that was perceived to have contributed to adoption of ZBB in the state. ZBB has resurfaced as a prominent topic of discourse due to the economic downturn experienced in Nigeria as well as the failure of the existing traditional budgeting system to meet the economic objectives of the government. The focal point of discourse, therefore, dwelt on Borno state because it is adversely affected as a result of the revenue volatility witnessed in the country as well as the level of budget implementation with the existing budgeting system in the state experienced decade of monumental budget indiscipline at all levels of government. In view of this, Binary logistic regression was employed to examine whether the predictor variable have significant influence or not on the dependent va...

Zero-based budgeting is a methodology used in budgeting that aims at providing evidence for every expense done in an organization that ultimately affects the organizational performance through better decision making. Employee commitment can be enhanced through their participation in decision making and providing them opportunity for better understanding the whole procedure of the organization performance measurement. The based upon the data collected from two big cities of Pakistan, it was recognized that organizational performance can be enhanced by involving them in decision making of zero-based budgeting that will ultimately increase their commitment in the organization.

DOI: 10.21276/sjbms.2018.3.1.3 Abstract: This study aims to predict the possibility of adopting zero-based budgeting (ZBB) system in Borno State. To ensure this, the study considered viability as predictor variable that was perceived to have contributed to adoption of ZBB in the state. ZBB has resurfaced as a prominent topic of discourse due to the economic downturn experienced in Nigeria as well as the failure of the existing traditional budgeting system to meet the economic objectives of the government. The focal point of discourse, therefore, dwelt on Borno state because it is adversely affected as a result of the revenue volatility witnessed in the country as well as the level of budget implementation with the existing budgeting system in the state experienced decade of monumental budget indiscipline at all levels of government. In view of this, Binary logistic regression was employed to examine whether the predictor variable have significant influence or not on the dependent va...

Budget gaming behavior in the budgeting process has a serious impact on organizational performance. This behavior continues to exist as a consequence of the prevalence of traditional budgeting practices. This unsolved budget behavior needs serious handling. Understanding this behavior through gathering evidence is the first step in controlling the practice of budget gaming. This study aims to obtain evidence about budget gaming practice in Indonesia. Data collection through interviews, surveys, and analysis of annual reports. Interviews were conducted on four managers of go public manufacturing companies. Survey through questionnaires to 31 managers. The analysis of the 2013-2017 annual report on directors' reports and management discussion reports on three companies. This study concluded that budget gaming practice still occurs in manufacturing companies in Indonesia and is still an important problem that has not yet been solved. This study also found that budget gaming is related to the performance evaluation system. The study result provides important information for stakeholders and researchers in understanding budget gaming behavior and finding solutions to minimize budget gaming practice. Abstrak Perilaku budget gaming di dalam proses penganggaran berdampak serius bagi kinerja organisasi. Perilaku ini terus ada sebagai konsekuensi dari masih maraknya praktik traditional budgeting. Perilaku anggaran yang belum terpecahkan ini sangat memerlukan penanganan serius. Memahami perilaku ini melalui pengumpulan bukti adalah langkah awal mengendalikan praktik budget gaming. Studi ini bertujuan untuk mendapatkan bukti tentang praktik budget gaming di Indonesia. Pengumpulan data malalui wawancara, survei dan analisis laporan tahunan. Wawancara dilakukan pada empat orang manajer perusahaan manufakturyang go public. Survei melalui kuesioner kepada 31 manajer. Analisis laporan keuangan tahun 2013-2017 dilakukan terhadap laporan direksi dan laporan management discussion pada tiga perusahaan manufaktur. Studi ini menyimpulkan bahwa praktik budget gaming masih terjadi di perusahaan manufaktur di Indonesia dan masih menjadi masalah penting yang memerlukan solusi. Studi juga menemukan bahwa budget gaming terkait erat dengan sistem evaluasi kinerja. Hasil studi memberi informasi penting bagi pemangku kepentingan dan peneliti di dalam memahami budget gaming behavior dan mencari solusi untuk meminimalkan praktik budget gaming.

Budget is a financial and non-financial framework in terms of cash and non-cash flow that guides governments, private organizations and individual in achieving desired objectives in a particular period if it is properly, adequately and realistically prepared. The sole aim of a budget is to achieve the predetermined target in the period. The Chartered Institute of Management Accountants (CIMA) as cited by Dandago and Tijjani (2005) defines budget "as a plan quantified in monetary terms, prepared and approved prior to a defined period of time, usually showing planned incomes to be generated or expenditure to be incurred during that period, and the capital to be employed to attain a given objective. Accounting data collection will aid in the provision of useful economic information for decision making. The broad objective of budget preparation is to integrate the decision to achieve the plan". From this elaborate definition, budget should be prepared by adopting the generally accepted guidelines taking into consideration known limiting and estimated unforeseen factors if the objectives are to be achieved. One of the major traits of preparing a realistic and implementable budget is the reviewing, analysis and comparison of the previous budgets with their corresponding actual achievements for at least five years for adequate information and insight to the budget being prepared. At the end of each financial year of the governments and private organizations, financial statements are expected to be drawn up where the budgeted figures of each item of income/revenue and expenditure of all types and actual results of the budget are compared for variance analysis to guide subsequent budget preparation and amendments. The preparation of financial statements in most cases has not been in place over the years; we are not seeing these public documents from the federal, state and local governments but with few exception. Another significant attribute of an efficient and implementable budget is prompt preparation and presentation for deliberation, amendment and approval. On the other hand, delay of budget itself is the preparation for budget failure because it is a document that should be prepared and approved prior to the period it will cover or when the implementation is expected to commence. This is to enable its performance to be properly and adequately assessed and measured in the budget period and also to provide sufficient information for subsequent budgeting. Other factors that require optimal attention include: lack of efficient monitoring and control, weak internal control, inefficient and

DOI: 10.21276/sjbms.2018.3.1.3 Abstract: This study aims to predict the possibility of adopting zero-based budgeting (ZBB) system in Borno State. To ensure this, the study considered viability as predictor variable that was perceived to have contributed to adoption of ZBB in the state. ZBB has resurfaced as a prominent topic of discourse due to the economic downturn experienced in Nigeria as well as the failure of the existing traditional budgeting system to meet the economic objectives of the government. The focal point of discourse, therefore, dwelt on Borno state because it is adversely affected as a result of the revenue volatility witnessed in the country as well as the level of budget implementation with the existing budgeting system in the state experienced decade of monumental budget indiscipline at all levels of government. In view of this, Binary logistic regression was employed to examine whether the predictor variable have significant influence or not on the dependent va...

DOI: 10.21276/sjbms.2017.2.10.11 Abstract: During the 1970’s the world’s economy began slowing even as government programs were growing as a result of fiscal distress, and Zero-Based Budgeting (ZBB) was seen as an attempt to rationally manage the size and scope of government as well as a remedy for dealing with the austerity. The aim of this study, therefore, is to ascertain whether the perceived benefits of Zero-Based budgeting would significantly influence its adoption in Borno state. Stratified sampling technique was used to arrive at a sample size of 103 drawn from the total population of 139. Binary logistic regression was employed to predict whether the predictor variable namely, perceived benefits have significant influence or not on the dependent variable, that is, the adoption of ZBB. The finding of the study establish that it is possible to adopt ZBB in Borno state because it is politically feasible as the covariate suggest, perceived benefits was statistically significant...

The purpose of this study was to examine the influence of budgetary control processes on financial performance of Almasi Beverages Group Ltd, Kenya. The study was guided by four objectives which formed the independent variables covering planning; human factors; resource availability, monitoring and evaluation processes and how they influence financial performance of the group. The study was conducted in three Coca-Cola bottling companies in Kenya under the umbrella of Almasi Beverages Group Limited. The respondents for the study were departmental heads and supervisors numbering 126. We utilised concurrent triangulation research design. The HODs were selected through purposive sampling methods while the supervisors were selected through stratified random sampling method. We used questionnaires and interview guide to collect primary information. Secondary information was obtained from document analysis of the groups’ financial statements. The instruments were validated and tested for ...

Research executive summaries series Budgeting practice and organisational structure Overview of project This report summarises an investigation into budgeting practices in UK companies. The research stemmed from debates generated by the 'beyond budgeting' movement that emerged in the 1990s. The research was sponsored by CIMA, the Chartered Institute of Management Accountants. Frozen food manufacture German private company Profit centre Food manufacture Part of large UK food group Profit centre Plastic and glass product manufacture Part of South African diversified group Cost centre Systems engineering Private UK-based company Profit centre Wholesale, retail and leisure Private UK-based company Profit centre Key findings: • The 'beyond budgeting' movement, which emerged in the 1990s, advocates that companies could improve their performance by abandoning budgeting altogether.

DOI: 10.21276/sjbms.2018.3.1.3 Abstract: This study aims to predict the possibility of adopting zero-based budgeting (ZBB) system in Borno State. To ensure this, the study considered viability as predictor variable that was perceived to have contributed to adoption of ZBB in the state. ZBB has resurfaced as a prominent topic of discourse due to the economic downturn experienced in Nigeria as well as the failure of the existing traditional budgeting system to meet the economic objectives of the government. The focal point of discourse, therefore, dwelt on Borno state because it is adversely affected as a result of the revenue volatility witnessed in the country as well as the level of budget implementation with the existing budgeting system in the state experienced decade of monumental budget indiscipline at all levels of government. In view of this, Binary logistic regression was employed to examine whether the predictor variable have significant influence or not on the dependent va...

DOI: 10.21276/sjbms.2017.2.10.11 Abstract: During the 1970’s the world’s economy began slowing even as government programs were growing as a result of fiscal distress, and Zero-Based Budgeting (ZBB) was seen as an attempt to rationally manage the size and scope of government as well as a remedy for dealing with the austerity. The aim of this study, therefore, is to ascertain whether the perceived benefits of Zero-Based budgeting would significantly influence its adoption in Borno state. Stratified sampling technique was used to arrive at a sample size of 103 drawn from the total population of 139. Binary logistic regression was employed to predict whether the predictor variable namely, perceived benefits have significant influence or not on the dependent variable, that is, the adoption of ZBB. The finding of the study establish that it is possible to adopt ZBB in Borno state because it is politically feasible as the covariate suggest, perceived benefits was statistically significant...

Amid the need to foster efficiency and effectiveness in schools, budgetary practices have been embraced by public secondary schools in Kenya. Key of which is to compel planning and to provide performance measurement criteria. Therefore, this study sought to assess the effect of budgetary practices on the performance of public secondary schools in the Nakuru Municipality. The study conducted a survey involving two respondents from each of the 22 public secondary schools in Nakuru Municipality. A structured questionnaire was used to collect primary data. The results of the study indicated that budgetary practices had a strong positive effect on the performance of public secondary schools.

Amid the need to foster efficiency and effectiveness in schools, budgetary practices have been embraced by public secondary schools in Kenya. Key of which is to compel planning and to provide performance measurement criteria. Therefore, this study sought to assess the effect of budgetary practices on the performance of public secondary schools in the Nakuru Municipality. The study conducted a survey involving two respondents from each of the 22 public secondary schools in Nakuru Municipality. A structured questionnaire was used to collect primary data. The results of the study indicated that budgetary practices had a strong positive effect on the performance of public secondary schools.

DOI: 10.21276/sjbms.2018.3.1.3 Abstract: This study aims to predict the possibility of adopting zero-based budgeting (ZBB) system in Borno State. To ensure this, the study considered viability as predictor variable that was perceived to have contributed to adoption of ZBB in the state. ZBB has resurfaced as a prominent topic of discourse due to the economic downturn experienced in Nigeria as well as the failure of the existing traditional budgeting system to meet the economic objectives of the government. The focal point of discourse, therefore, dwelt on Borno state because it is adversely affected as a result of the revenue volatility witnessed in the country as well as the level of budget implementation with the existing budgeting system in the state experienced decade of monumental budget indiscipline at all levels of government. In view of this, Binary logistic regression was employed to examine whether the predictor variable have significant influence or not on the dependent va...

Budget planning is a challenge regarding the delivery of cost-effective health services in public hospitals. Budget planning is part of broader planning process in the organisations. The purpose of this article is to analyse budget planning in public hospitals in the Limpopo Province of South Africa. The research approach used for the study is quantitative research design. The sample size of 20 public hospitals was drawn from the population of 40 public hospitals. A survey questionnaire was used as the primary data-gathering instrument. The findings of the research show that budget planning is a management challenge for non-finance managers in public hospitals. The result for this is ineffective budget management in public hospitals. The study recommended that non-finance managers be capacitated on the alignment of budget with a strategy to improve budget management in public hospitals.

Amid the need to foster efficiency and effectiveness in schools, budgetary practices have been embraced by public secondary schools in Kenya. Key of which is to compel planning and to provide performance measurement criteria. Therefore, this study sought to assess the effect of budgetary practices on the performance of public secondary schools in the Nakuru Municipality. The study conducted a survey involving two respondents from each of the 22 public secondary schools in Nakuru Municipality. A structured questionnaire was used to collect primary data. The results of the study indicated that budgetary practices had a strong positive effect on the performance of public secondary schools.

Background: The budgeting process is increasingly recognized as the key tool for organizational effectiveness. It is nevertheless also recognized that a country can have a sound budget and financial system and still fail to achieve its intended targets. This suggests that the rules by which the budget is formulated and implemented are important and that they influence organizational outcomes. This study assesses effect of budgeting process on organizational effectiveness in the government finance organization of Hadiya zone. The study has a targeted 262 staff employee from 5 selected woredas .Those woredas were selected purposely from the 12 woreds due to their establishments' priorities. The study employed a descriptive survey research design targeting the staff in the government finance organization of Hadiya zone. A sample of 150 staff members was selected by using mulit-stage sampling system and, which were stratified and at last, simple random sampling systems were applied in the study. The researcher was mainly employed a structured questionnaire, unstructured interview's and secondary source of data used for triangulation purpose for primary data. Data was analyzed in form of descriptive and multiple linear regression models. Data was analyzed using Statistical computer software Package. Results: The findings were presented in form of tables, figures and discussions there. The study established that effect of budgeting process capacity had a strong positive significant relationship with the organizational effectiveness.Conclusion: Result indicates that Governmental Finance Organization should enhance its organizational capacity in the budget process in order to improve its organizational effectiveness.

The Agricultural Competitiveness Enhancement Fund (ACEF) is an ongoing loan and grant program in the Philippines for agriculture and fisheries. From the start of its actual implementation in 2000 up to the present, it has been plagued by numerous problems which significantly derailed the attainment of its objectives. Because of this, its implementation was suspended in 2011 and an evaluation was conducted in line with the zero-based budgeting (ZBB) approach of the national government. As the output of the evaluation, this study reviewed the ACEF program, identified and analysed the fund management and other pressing problems and issues it is facing and provided options as well as specific recommendations for effectively addressing them. The study concluded that since ACEF is a big public expenditure item, it is imperative for the national government to immediately act on its numerous problems by implementing positive changes. It argued that without meaningful reforms, ACEF may just go down as one of the greatest national program failures in recent memory.

In this study, Corporate Governance was examined to ascertain its impact on the Nigeria economy using some selected organizations from the south east region of Nigeria as its case study. The sources of the data used for this research were primary and secondary data. A total population of 12,319 people was eligible to participate in this research work. Three hundred and eighty seven (387) respondents were used for this study which was determined using Yaro Yamani sampling technique. Questionnaires were administered to the respondents; all were answered, completed and returned. The descriptive method was used to analyze the data generated for the research. This was supported by tables showing questions, responses of Yes or No, and their percentages. The hypothesis was tested using general regression analysis, goodnessof-fit, descriptive statistics and correlation statistical analysis. From the findings, many respondents were of opinion that corporate organizations operations improve i...

The objective of the study is to assess the capacity of Borno State Government in adopting and implementing zero-based budgeting (ZBB) system in the State. To ensure this, the study considered the possibility of adopting ZBB depends on the capacity to implement. Data were collected from primary source with the administration of the structured questionnaires. The study employed a stratified sampling technique in order to arrive at the sample size of 103 which were drawn from the population of 139 using Yamane's model. A simple random sample was later applied for each stratum among the four categories of respondents by virtue of their expertise in the budgeting process. Binary logistic regression was employed to examine whether the predictor variable have significant influence or not on the dependent variable. The findings of the study reveal that the state government has the capacity to implement ZBB. Thus, suggesting that it is politically feasible and offers more appealing opportunities in minimizing costs and prioritizing government's needs while adding value to the operational efficiency in the budgeting system. The study therefore recommends the adoption of ZBB which ensure fiscal discipline and enhanced technical efficiency through transparency and accountability.

Budgeting is a statement of the organizational goals and objectives in monetary terms. Traditionally, budgets have been developed by adding to the previous year's budget as a base (at least in theory), but rather to start from a zero base and requires a justification of all expenditures. This method of budgeting assumes that each years' s budget requests are built up from zero in response to the priorities and needs of that year. The range of opinion about zero-base budgeting is broad. Some critics regard it to be of great value while others feel that it is inadequate. The purpose of this study was to investigate the application of zero-base budgeting in the learning resource center. Zero-base budgeting does not appear to be a budgeting system that can be used by learning resource centers. While the learning resource center's service is difficult to measure in economic terms, how can we implement zero-base budgeting which calls for annual review of all programs from a gr...

The encouragement, support and guidance of the following individuals are gratefully appreciated. Their support contributed to the successfully completion of this research study:  My supervisor, Prof. Andre Calitz of the Nelson Mandela Metropolitan University who had faith in my ability to achieve better results by stretching me to my limits and by ensuring that he made himself available when I needed him the most and his efforts are greatly appreciated;  My co-supervisor, Dr Brenda Scholtz of the Nelson Mandela Metropolitan University who worked tirelessly and provide guidance and support in ensuring that the study was completed and her efforts are greatly appreciated;  My MBA study group members, Barry Williams and Tlhogi Mabena you were a great team;  The management and staff of the Water Industry for giving me the opportunity to conduct this study at their Industry;  My family who sacrificed their time and supported me to accomplish my studies during happier and difficult moments;  My Dad and Mom who encourage me to reach this stage in my academic career;  Mr John Cullen, for proofreading and editing my treatise;  NMMU statistician, Dr Jacques Pietersen, for statistical analysis, advice and interpretation of results; and  To God Almighty for protecting and giving me strength to continue with my studies through many days and nights.

This study examined how budgetary control can impact on the performance of Dara-salaam Bank. The objectives were to find out how responsibility accounting influences organizational performance, to determine whether variance cost analysis affects organizational performance and to establish how zero based budgeting affects organizational performance. The study reviewed the theory of budgeting, budgeting control theory and accounting theory. Empirical literature was guided by the objectives. The study utilized descriptive and retrospective research designs. Both primary and secondary data were used. Primary data was collected by use of questioners, while secondary data was collected from published materials. The researcher carried out a census study of the 70 staff of Dara-salaam Bank in Hargeisa Somaliland. Ethical considerations of this study were ensured Confidentiality on the part of respondents and to set clear researchers purpose to all respondents. Data entered into excel was pr...