Název:	Zero-based budgeting: Pathway to sustainable budget implementation in Nigeria
Autoři:	Oraka, Azubuike Onuora Sopekan, Sam Adeyemi Udeh, Francis Nnoli
Citace zdrojového dokumentu:	Trendy v podnikání = Business trends : vědecký časopis Fakulty ekonomické ZČU v Plzni. 2016, č. 3, s. 28-35.
Datum vydání:	2016
Nakladatel:	Západočeská univerzita v Plzni
Typ dokumentu:	článek article
URI:	http://www.fek.zcu.cz/tvp/doc/akt/3-2016-clanek-4.pdf http://hdl.handle.net/11025/22503
ISSN:	1805-0603
Klíčová slova:	rozpočet vycházející od nuly;tradiční rozpočtový systém;indexy rozpočtu;udržitelný rozvoj
Klíčová slova v dalším jazyce:	zero-based budgeting;traditional budget system;budget indice;sustainable development
Abstrakt v dalším jazyce:	This paper investigates the application of Zero-Based Budgeting (ZBB) system to budget implementation by the Federal Government of Nigeria by ascertaining among others, the relationship between ZBB approach and budget performance indices in Nigeria. To achieve the above, primary data were obtained through questionnaires that were specifically designed for this study. The data obtained were analysed with the SPSS version 21. The statistical tools employed were Analysis of Variance (ANOVA) and Pearson Correlation Coefficiant (PCC). The Cronbach’s Alpha reliability test was used to test the internal consistency/reliability of the instrument used for the study. On the basis of the analysis, we found that there is significant difference in the effectiveness of ZBB in terms of budget implementation compared to the Traditional Budgeting System (TBS). It was also found that the application of ZBB tend to be performance-driven and is able to detect the redundant programmes/projects and staff, thereby recommending either realignment, discharge, transfer or redeployment of projects or resources. The study therefore, recommends among others that ZBB should be encouraged as a good means of budget implementation and also close monitoring of budget execution should be enshrined in work ethics at every stage of budget preparation and implementation in the country. This is believed would go a long way to strengthen measures aimed at mitigating poor budget implementation in the country.
Práva:	© Západočeská univerzita v Plzni
Vyskytuje se v kolekcích:	Číslo 3 (2016) Číslo 3 (2016)

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