期刊名称：Arabian Journal of Business and Management Review
电子版ISSN：2223-5833
出版年度：2014
卷号：4
期号：2
出版社：Sohar University, Oman and American University of Kuwait
摘要：Environmental factors play significant roles in the determination and operation s of the budgetary system in Nigeria. In the Nigerian Financial system law and order usually play a pivotal role . Hence, the system is hedged about with legal restriction and governmental order. Generally, environment can be viewed as all the condition, circumstanc es and influences affecting the development of and activities of the local government. These factors among others include industrial, socio - economic and political environment affecting the attitudes and work ethics/behaviours at work. It is within this mil ieu of interactions factor that the actors in the budgetary system is entrenched. In an ideal situation, budgetary process is said to be peoples' driven when it calls for a consultative forum where stakeholders express their feeling relating to previous bu dget and present their inputs and priorities which form the part of existing budget. This process will go a long way in assisting and updating Elected Officers, Ministries, Departments and Agencies towards budgetary preparation. However, it is surprising t hat since 1999, C ivil S ocieties, Nigerians and other well - meaning organizations in Nigeria, ha ve made tireless effort to access the proposed Federal government budgetary estimation s to guide them. But such has proved abortive; as the Government denied them meaningful contribution to the budgetary process. Apart from this, in two different occasions, the Presidency has failed in its attempt attempts to present the proposed budget before the National Assembly for scrutiny; only to be postponed at eleventh hou r due to one or two reasons best known to presidency. This has posed series of confusions and doubt about effective execution and implementation of the draft estimation. The paper notes that the ecology of the budgetary system in Nigeria determines to a gr eat extent its effectiveness as well as pattern. On the other hand, governments through their activities influence their environment. The paper concludes that the influence is reciprocal.
关键词：Ecology; Budgets and Budgetary Processes; Political ; - ; econo ; my; Socio ; - ; cultural and ; Techno ; - ; physical Environments; Government Institutions and Nigeria
