Public Sector Budget Implementation and Performance: A Comparative Analysis of Southwestern States in Nigeria

IF 3 Q2 BUSINESS, FINANCE

Journal of Public Budgeting, Accounting and Financial Management Pub Date : 2023-10-12 DOI:10.56201/jafm.v9.no9.2023.pg81.102

AJOLOKO Olatunde Matthew, OWONIFARI Victor Olufemi, ADEWARA Yinka Motunrayo, OGUNSANWO Odunayo Femi

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Abstract

The study investigated the effect of budget implementation on performance: a comparative analysis of six Southwest states in Nigeria over the period of 10 years spanning from 2012- 2021. This is done specifically to explore the effect of capital expenditure, recurrent expenditure, statutory allocation and intervention fund on per-capita income in Nigeria. Ex-post-facto research design was employed in the study because the data were obtained secondarily from National Bureau of Statistics. Data collected were analysed using descriptive statistics and regression analysis. Finding revealed that capital expenditure, recurrent expenditure, statutory allocation and intervention fund have positive and significant effect on performance in Oyo, Ogun and Lagos states respectively. It however revealed that capital expenditure and statutory allocation have positive and significant effect in Osun state, while capital expenditure and intervention fund was discovered to portrayed a positive and significant effect on performance in Ondo state, and the study further showed that statutory allocation and intervention fund have positive and significant effect on performance in Ekiti state. The implication of this result is that Lagos state as well as Ogun state and Oyo state have shown an exemplary example in its budget implementation which significantly affected performance, the role statutory allocation and intervention have been judiciously used and channeled to respective quarters in the case of Lagos, Ogun and Oyo states whereas, the reverse is the same in Ondo, Osun and Ekiti States, as such, statutory allocation and

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公共部门预算执行与绩效:尼日利亚西南部各州的比较分析

该研究调查了预算执行对绩效的影响:对尼日利亚西南部六个州在2012年至2021年10年间的比较分析。这是专门探讨资本支出，经常性支出，法定拨款和干预基金对尼日利亚人均收入的影响。本研究采用事后调查设计，数据来源于国家统计局。对收集的数据进行描述性统计和回归分析。研究结果显示，资本支出、经常性支出、法定拨款和干预基金分别对奥约州、奥贡州和拉各斯州的绩效有显著的正向影响。然而，研究显示，资本支出和法定拨款在奥松州具有积极显著的影响，而资本支出和干预基金在翁多州对绩效具有积极显著的影响，研究进一步表明，法定拨款和干预基金对埃基蒂州的绩效具有积极显著的影响。这一结果的含义是，拉各斯州以及奥贡州和奥约州在其预算执行中表现出一个典范，这严重影响了绩效，在拉各斯，奥贡和奥约州的情况下，法定分配和干预的作用已被明智地使用并引导到各自的季度，而在翁多，奥松和埃基蒂州则相反，因此，法定分配和

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来源期刊

Journal of Public Budgeting, Accounting and Financial Management Social Sciences-Public Administration

CiteScore

7.80

自引率

19.40%

发文量

期刊介绍： Published four times a year, the Journal of Public Budgeting, Accounting & Financial Management (JPBAFM) is an international refereed journal which aims at advancement and dissemination of research in the field of public budgeting, accounting, auditing, financial and performance management. The journal is committed to be an outlet for rigorous conceptual and empirical works aimed at challenging and innovating the field of accounting, management and governance in entities operating in the public sphere or public-private sphere (territorial government entities, universities, schools, hospitals as well as state-owned enterprises, hybrid organizations, public and private partnerships, non-profit organizations, NGOs, etc.).