ZERO-BASED BUDGETING AS A MANAGEMENT TOOL FOR EFFECTIVE UNIVERSITY BUDGET IMPLEMENTATION IN UNIVERSITY OF CALABAR, NIGERIA
Journal Title: European Journal of Business and Social Sciences - Year 2014, Vol 2, Issue 11
Abstract
The attempt to mitigate budget implementation problem in University of Calabar, Nigeria necessitated this study. Zero-based budgeting technique tends to drive administrators to identify mission, relate to overall goals and improve operation. Hence, the purpose of this study was to investigate the application of zero-based budgeting (ZBB) as a management tool for effective university budget implementation in University of Calabar, Nigeria. This survey inferential design study provided micro-policy management background on education in order to increase initiatives and responsibility among the university system. Two research questions and one hypothesis were formulated to guide the study while the related literatures were reviewed. Using a stratified random sampling technique, 250 members of senior staff was drawn from the staff population. Further breakdown of the sample comprised of 120 academic staff and 130 non-academic staff of the university proportionately. A researcher constructed instrument was used to collect information from the respondents. Data was statistically analyzed using mean and independent t-test statistics. Results revealed that the application of ZBB for university budget implementation was effective, some factors inhibited the application of ZBB while the application of ZBB was dependent on university senior staff for university budget implementation. It was recommended among others that university management should ensure timely release of funds an efficient management accounting system for improved budget implementation in the university.
Authors and Affiliations
Dr. Ekpenyong E. Ekanem| Department of Educational Administration and Planning University of Calabar, Calabar, Nigeria. PMB 1115
Keywords
Related Articles
- EP ID EP10352
- DOI -
- Views 281
- Downloads 20
STRUCTURE OF ASSETS AND CAPITAL STRUCTURE. WHAT ARE THE RELATIONS WITH EACH OTHER? AN EMPIRICAL ANALYSIS OF A SAMPLE OF ITALY
Using a panel of 4,000 Italian firms (manufacturing SMEs) over the period from 2008 to 2011 we verify the impact and influences of structure of assets on corporate leverage. Empirically, we find a p...
Quality Research Supervisory Practices at a Distance: Exploring the Experiences of Zimbabwe Open University Postgraduate in Education Students
Quality research supervision is one of the main concerns among institutions and stakeholders today especially those involved in open and distance learning (ODL). This study examined the views of postgraduate students...
INFLUENCE OF BRICKS AND CLICKS MODEL ON PERFORMANCE OF WOMENLED COMMUNITY-BASED MICRO-ENTERPRISES IN KENYA
The main objective of this study was to determine the influence of bricks and clicks model on performance of women-led community-based micro-enterprises in Kenya. The population for this study consisted of the employe...
MODELLING AND FORECASTING INBOUND TOURISM DEMAND TO ISTANBUL: A COMPARATIVE ANALYSIS
In an increasingly completive industry, government bodies, managers and practitioners in tourism sector are faced with the necessity of forecasting future tourism demand for effective planning. In this study, it is ai...
THE INFLUENCE OF NEURO-LINGUISTIC PROGRAMMING (NLP) AWARENESS AND PRACTICES ON THE INDIVIDUAL WORK PERFORMANCE OF LITHUANIAN STUDENTS
The article examines the relation of NLP awareness and practices, and individual work performance (IWP) of Lithuanian postgraduate students. Hejase’s approach (2015) was used to measure levels of NLP awareness and p...