Factors Affecting the Effectiveness of Government Expenditure Budget Management In the Case of Ethiopia's Ministry of Finance
Abstract views: 1235
/ 
PDF downloads: 566
DOI:
https://doi.org/10.46291/IJOSPERvol9iss1pp95-111Keywords:
Government budget, legal framework, IFMIS, staff competency and SPSSAbstract
The study examined the factors affecting the effectiveness of government expenditure budget management in the case of Ethiopia's Ministry of Finance. The general objective of this study was to assess the factors affecting the effectiveness of expenditure budget management, in carrying out its budget administration responsibilities, ensuring the proper application of laws and regulations, ensuring public accountability, and promoting transparency in the use of government resources. A descriptive survey research design was employed using quantitative and qualitative methods. Closed-ended questionnaires and interviews were collected from MOF staff. The respondents were chosen using stratified and purposive sampling techniques. The survey questionnaire was distributed to 93 people, but only 76 of them responded, yielding an 82 percent response rate. The information was then quantitatively analyzed with Pearson's correlation, multiple linear regression analysis, and descriptive statistics using SPSS 23 versions. In Ethiopia's ministry of finance, the researcher found that there is a significant positive relationship between laws and regulations, budget expert competency, and integrated financial management information systems with budget expenditure management. There is a problem with the MOF salary scale that attracts and retains qualified and experienced experts. Government budget laws and regulations have a significant effect on government budget management. MOF has weaknesses in updating and revising budget laws and regulations. In terms of IFMIS applications, the Ministry uses IFMIS to prepare and execute the budget; however, there is still room for improvement in personnel knowledge and expertise for the effective implementation, operation, and maintenance of IFMIS. The Ministry of Finance should provide training on government budget management, public financial management, and government accounting systems to budget specialists and legislative organs of public accounts standing committees.
References
ACCA. (2013). Setting high professional standards for public services around the world. Retrieved on August 08, 2020, file:///C:/Users/bin/AppData/Local/Temp/tech-tp-shps4.pdf
Allen, S. (2003). The Role of Fiscal Rules in Budgeting. OECD Journal on Budgeting – Volume 3–No.3.Retrieved on August 07, 2020, file:///C:/Users/bin/AppData/Local/Temp/tech-tp-shps4.pdf
Anwar, S. (2007). Budgeting and Budgetary Institutions. The World Bank Washington, D.C. retrieved on July 30,2020 https://openknowledge.worldbank.org/bitstream/handle/10986/6667/ 399960PAPER0Bu10082136939301PUBLIC1.pdf?sequence=1&isAllowed=y
Ahmad, S. M., & Chowdury, S. R. H. (2020). Interest-free Financing: An Overview of Interest-free Finance in Turkey and Bangladesh. International Journal of Social, Political and Economic Research, 7(2), 272-291.
Brown. E. (2008). Integrated financial management information system: a practical guide. Retrieved on January 14, 2022, https://www.pempal.org/sites/pempal/files/ attachments/ PNADK 595.pdf
Conteh, S. (2016). Te Credibility of Government Budget: Te Case of Sierra Leone Walden University. Retrieved on August 06, 2020, https://pdfs.semanticscholar.org/b64b/df016bc72457d c4a5774d71b582615f30570.pdf
Empowerment Of Women in Muslim Communities, A. Saeyd Rashed Hasan CHOWDURY. Policy, Politics and International Relations, 2.
Gachithi, W. (2015). The Challenges of Budget Implementation in Public Institutions: A Case Study of University of Nairobi. Retrieved on August 06, 2020, https://pdfs.semanticscholar.org /64ea/94562d0bef2ea0aca2447ebb90aca47c7ec1.pdf
Gideon, O. (2015), a Study on Annual Budget of Advanced and Developing Economies with Special Reference to U.S.A and India Budgeting Patterns. Retrieved July 01, 2020, https://www.academia.edu/30788967/A_Study_On_Annual_Budget_Of_Advanced_And_Developing_Economies_With_Special_Reference_To_U.S.A_And_India_Budgeting_Patterns
Muganyizi, E. (2018). The impact of training staff performance in public sector organization: a case immigration of Tanzania. Retrieved January 14, 2022, http://repository.out.ac.tz/2172/1/ Evangelina-%20DISSERTATION-06-02-2018.pdf
Horngren, C.T., Stratton, G.L., Sutton, W.O., & Teall, H.D. (2004). Management accounting (4th Ed.) Toronto: Prentice Hall.
Kock, N., & Lynn, G. S. (2012). Lateral collinearity and misleading results in variance-based sem: An illustration and recommendations. Journal of the Association for Information Systems
Nunnally, J. C. (1978). Psychometric theory. New York: McGraw-Hill Inc.
OECD (1997). Promoting Performance and Professionalism in the Public Service. SIGMA Papers No. 21 Retrived on January 14, 2022, https://www.oecd-ilibrary.org/docserver/5kml615rm5mv-en.pdf? expires=1642163906&id=id&accname=guest&checksum=F17B5FBF8C4BE15C0339 1B24329 7B559
Paul, P., & Chung. K (2007). Role of the Legislature in the Budget Process: Recent Trends and Innovations. Retrieved on August 06, 2020, https://www.oecd.org/gov/budgeting/43411793.pdf
Premchand A, (1994). Government Budgeting and Expenditure Controls: Theory and Practice Published by International Monetary Fund.
Rotich, K., & Ngahu. S (2015). Factors Affecting Budget Utilization Kericho County Government in Kenya: International Journal of Economics, Commerce and Management. Retrieved on August 05, 2020, http://ijecm.co.uk/wp-content/uploads/2015/06/3632.pdf
Semachew, T. (2019). Factors That Affect the Budget Preparation and Utilization in Ministry of Finance. Retrieved on July 01, 2020, http://213.55.95.56/bitstream/handle/123456789/19447/ Tsige%20Semachew.pdf? Sequence=1&isAllowed=y
Tyer, C., & Willand, J. (1997). Public budgeting in America: A twentieth century retrospective. Journal of Public Budgeting, Accounting & Financial Management, 9(2), 189- 219. Retrieved on 07/8/2020 http://www.ipspr.sc.edu/publication/Budgeting_in_America.htm
Weetman P, (2006). Financial and Management Accounting, an introduction; Edinburgh; FT Prentice Hall
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2022 International Journal of Social, Political and Economic Research
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
