An Assessment of Influence of Budget Process on Budget Performance: The Experience of Kwara State

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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 the secondary source using structured questionnaires administered to accounting officers, budget officers and the legislators in the State. The data collected were analysed with Kruskal-Wallis estimator. The study found that the existing budget process is significantly effective to attain better performance, though stakeholders on budget implementation differ on their perceived extent of compliance showing there has not been full compliance with the application of budget process. Finally, the study recommends improving extents 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.



Budget Process, Budget Performance, Public Sector, Nigeria