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The Impact of Activity-Based Budgeting on Public Sector Accountability in Kazaure LGA

  • Project Research
  • 1-5 Chapters
  • Abstract : Available
  • Table of Content: Available
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  • Recommended for :
  • NGN 5000

Background of the Study

Activity-Based Budgeting (ABB) is a method of budgeting that assigns costs to specific activities, providing a more accurate picture of resource allocation and financial performance. In Kazaure LGA, public sector accountability is a significant issue, with concerns about inefficient use of government resources. Implementing ABB can help improve transparency, allocate funds more effectively, and enhance accountability in public sector projects. This study will evaluate the impact of ABB on public sector accountability in Kazaure LGA.

Statement of the Problem

Public sector accountability in Kazaure LGA has been hindered by inadequate budgeting systems, leading to inefficient use of funds and a lack of transparency in government spending. Despite the potential benefits of ABB, its implementation has been limited in the public sector. This study aims to assess the impact of ABB on improving accountability and financial management in Kazaure LGA.

Aim and Objectives of the Study

Aim: To assess the impact of Activity-Based Budgeting (ABB) on public sector accountability in Kazaure LGA.
Objectives:

  1. To evaluate the current budgeting practices in Kazaure LGA.
  2. To assess the impact of ABB on resource allocation and financial accountability in Kazaure LGA.
  3. To identify the challenges in implementing ABB in the public sector in Kazaure LGA.

Research Questions

  1. What are the current budgeting practices used in Kazaure LGA?
  2. How does Activity-Based Budgeting impact public sector accountability in Kazaure LGA?
  3. What challenges are faced in implementing ABB in Kazaure LGA?

Research Hypothesis

  1. H₀: Activity-Based Budgeting does not significantly impact public sector accountability in Kazaure LGA.
  2. H₀: There is no significant relationship between ABB implementation and financial accountability in Kazaure LGA.
  3. H₀: Challenges in implementing ABB do not significantly affect public sector accountability in Kazaure LGA.

Significance of the Study

This study will provide valuable insights into how Activity-Based Budgeting can enhance public sector accountability, offering recommendations for improving financial management in Kazaure LGA.

Scope and Limitation of the Study

The study will focus on public sector budgeting practices in Kazaure LGA, particularly the implementation of ABB. Limitations may include limited data access and potential resistance from local government officials.

Definition of Terms

  • Activity-Based Budgeting (ABB): A budgeting method that assigns costs to specific activities based on their usage of resources.
  • Public Sector Accountability: The obligation of government entities to be transparent and responsible for their financial actions.
  • Resource Allocation: The process of distributing available resources (financial, human, etc.) to various activities or projects.




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