An assessment of influence of budget process on budget performance: The Experience of Kwara

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Taiwan Institute of Business Administration


This study assessed the effects of budgetary process on budget performance in public sector using Kwara state as a focus. Data were collected from primary and secondary sources using structured questionnaire administered to accounting officers, budget officers and the legislators in the State. The data collected were analyzed with kruskal-wallis estimator. The study found that the existing is significantly effective to maintain better performance, though stakeholders on budget implementation differ on their perceived extent compliance showing there has not been full compliance with the application of budget process. Finally, the study recommends improving extent of compliance with budget process via organising seminars and workshops by Kwara State Government for incumbent and would-be stakeholders in budget implementation and imposing sanction to serve as deterrent against failure to comply with established budget process