Examination of the Nexus Between Behavioural Tendencies and Budget Performance of Local Governments in Akwa Ibom State

Sunday A. Okpo & Ubong A. Akpaetor

Download article picture_as_pdf

Abstract

There are many factors which affect the performances of budget at the local government level. This study is an attempt to examine how one of those factors, which is behavioural tendencies, affects budget performances of local governments. The study adopted exploratory design. The data for the study were obtained from questionnaires administered on randomly selected personnel of five (5) local government areas in Akwa Ibom State. The data were analysed using SPSS version 2020. The performance of local governments was proxied by the budgetary releases to selected local governments in the state while the behavioural tendencies were proxied by dysfunctional behaviour, corruption, indifference to budget and budget slack. The results of analysis indicated the existence of a positive relationship between budget performance and the variables taken to proxy the independent variables. The study concluded that the performance of budget at the local government level depends to a large extend on behavioural tendencies of budget holders. The study recommended, amongst others, the involvement of all parties at every stage of the budget and strict monitoring of budget from preparation to implementation.

Authors

Read more