The Impact of Zero-Based Budgeting on Financial Accountability in Nigerian Public Institutions: A Study of Kaduna State Government
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Background of the Study
Zero-based budgeting (ZBB) is a financial planning approach that requires justification for all expenses during each budgeting cycle, starting from a "zero base." This contrasts with traditional budgeting methods that adjust prior budgets with incremental changes (Adebayo & Okafor, 2024). ZBB promotes financial accountability by ensuring that funds are allocated based on necessity and efficiency rather than historical patterns.
In Nigerian public institutions, traditional budgeting systems have been criticized for inefficiencies, lack of transparency, and misallocation of resources. Kaduna State Government adopted ZBB to address these challenges, aiming to enhance financial accountability and improve resource allocation. This study investigates the impact of ZBB on financial accountability in Kaduna State, examining its effectiveness, challenges, and outcomes.
Statement of the Problem
Many Nigerian public institutions face challenges in achieving financial accountability due to poor budgeting practices, corruption, and inefficiencies. Traditional incremental budgeting systems often perpetuate wasteful spending and obscure financial transparency.
Kaduna State Government’s implementation of ZBB represents a shift toward a more accountable financial system. However, questions remain about its impact on reducing financial mismanagement and improving transparency. This study examines the effectiveness of ZBB in achieving these goals and identifies the barriers to its successful implementation (Eze & Musa, 2023).
Objectives of the Study
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To evaluate the impact of zero-based budgeting on financial accountability in Kaduna State Government.
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To identify the challenges faced in implementing ZBB in public institutions.
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To provide recommendations for improving the effectiveness of ZBB in Nigerian public institutions.
Research Questions
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How has zero-based budgeting affected financial accountability in Kaduna State Government?
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What challenges hinder the implementation of ZBB in public institutions?
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What strategies can enhance the effectiveness of ZBB in promoting accountability?
Research Hypotheses
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Zero-based budgeting significantly improves financial accountability in Kaduna State Government.
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Implementation challenges negatively affect the effectiveness of ZBB in public institutions.
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Adopting best practices in ZBB implementation enhances financial accountability.
Scope and Limitations of the Study
The study focuses on the adoption of ZBB by Kaduna State Government between 2018 and 2025. It evaluates budgeting practices, financial outcomes, and transparency measures. Limitations include access to internal government records and potential biases in stakeholder perceptions.
Definition of Terms
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Zero-Based Budgeting (ZBB): A budgeting approach where all expenses must be justified for each new period, starting from a zero base.
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Financial Accountability: The obligation of public institutions to manage resources efficiently and transparently.
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Kaduna State Government: A sub-national government in Nigeria implementing reforms to enhance financial management.
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