出版社：Canadian Academy of Oriental and Occidental Culture
摘要：The paper aimed at analyzing the effect of accountability on budget implementation in Nigeria using Ondo State Ministry of Finance as a case study. The paper adopts a survey design and secondary data which were obtained from statistical bulletin of Ministry of Finance. The time series data covers the period of eight (8) years from 2007-2014. The data was analyzed using ordinary least square (OLS) and Augmented Dickey Fuller (ADF) unit root test with the aid of E-view 7 Software Statistical package. The findings reveal that the coefficient of multiple determination is low in explaining the annual approved budget estimates, besides, the formulated model does not show a good fit of the total approved budget estimates due to some unforeseen occurrences that affects the measure of accountability during budget implementation. This was further justified by the t-test and F-test results. The paper recommended the use of accurate data which will be predicated on the performance of past budgets. Also, there is a need for strict observance of budget discipline by the executive to guide against extra-budgetary spending.
其他摘要：The paper aimed at analyzing the effect of accountability on budget implementation in Nigeria using Ondo State Ministry of Finance as a case study. The paper adopts a survey design and secondary data which were obtained from statistical bulletin of Ministry of Finance. The time series data covers the period of eight (8) years from 2007-2014. The data was analyzed using ordinary least square (OLS) and Augmented Dickey Fuller (ADF) unit root test with the aid of E-view 7 Software Statistical package. The findings reveal that the coefficient of multiple determination is low in explaining the annual approved budget estimates, besides, the formulated model does not show a good fit of the total approved budget estimates due to some unforeseen occurrences that affects the measure of accountability during budget implementation. This was further justified by the t-test and F-test results. The paper recommended the use of accurate data which will be predicated on the performance of past budgets. Also, there is a need for strict observance of budget discipline by the executive to guide against extra-budgetary spending.
