Influence of Budgetary Practices on Budget Performance of Local Government Authorities in Tanzania

Faraja Asukile; Crispin John Mbogo

doi:doi:10.11648/j.jfa.20221002.14

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Influence of Budgetary Practices on Budget Performance of Local Government Authorities in Tanzania

Faraja Asukile, Crispin John Mbogo

Published in Journal of Finance and Accounting (Volume 10, Issue 2)

Received: 1 March 2022 Accepted: 22 March 2022 Published: 29 March 2022

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Abstract

The local government authorities (LGAs) in Tanzania were restarted in 1980 and since then the government has gone in different programs of reforming them. However, the implementation of budget in LGAs in Tanzania is failing to produce intended outcomes. This study investigates effects of budgetary practices on budget performance of LGAs in Tanzania. The study used survey research design carried out at Ilala Municipal Council. Data collected using questionnaire was subjected to Statistical Package for Social Science (SPSS) version 23 for running the quantitative analysis. The research adopted Exploratory Factor Analysis (KMO and Bartlett's Test of Sphericity), simple regression analysis and correlation analysis to investigate the influence of budgetary practices (measured by budget planning, participatory budget and budget execution) on budget performance (supported by efficiency and effectiveness) of LGAs in Tanzania. Findings of the study indicate that budget planning, participatory budget and budget execution are directly related and they have close relationship with budgetary performance. Among the three budgetary practices tested, it was found that budget planning is a significant driver of budget performance. This study has implication to various stakeholders and actors alongside budget operations especially in Tanzania as well as the research community, where it provides new insights relating to budget practices and performance metrics that can be used to accelerate budget performance of LGAs. Decision makers in LGAs should put more emphasis on enforcing policies that improve performance of budget operations by addressing the benefits and weakness experienced in the past.

Published in	Journal of Finance and Accounting (Volume 10, Issue 2)
DOI	10.11648/j.jfa.20221002.14
Page(s)	112-120
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2022. Published by Science Publishing Group

Keywords

Budget, Budget Performance, Local Government Authorities, Tanzania

References

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Faraja Asukile, Crispin John Mbogo. (2022). Influence of Budgetary Practices on Budget Performance of Local Government Authorities in Tanzania. Journal of Finance and Accounting, 10(2), 112-120. https://doi.org/10.11648/j.jfa.20221002.14

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Faraja Asukile; Crispin John Mbogo. Influence of Budgetary Practices on Budget Performance of Local Government Authorities in Tanzania. J. Finance Account. 2022, 10(2), 112-120. doi: 10.11648/j.jfa.20221002.14

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AMA Style

Faraja Asukile, Crispin John Mbogo. Influence of Budgetary Practices on Budget Performance of Local Government Authorities in Tanzania. J Finance Account. 2022;10(2):112-120. doi: 10.11648/j.jfa.20221002.14

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@article{10.11648/j.jfa.20221002.14,
  author = {Faraja Asukile and Crispin John Mbogo},
  title = {Influence of Budgetary Practices on Budget Performance of Local Government Authorities in Tanzania},
  journal = {Journal of Finance and Accounting},
  volume = {10},
  number = {2},
  pages = {112-120},
  doi = {10.11648/j.jfa.20221002.14},
  url = {https://doi.org/10.11648/j.jfa.20221002.14},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jfa.20221002.14},
  abstract = {The local government authorities (LGAs) in Tanzania were restarted in 1980 and since then the government has gone in different programs of reforming them. However, the implementation of budget in LGAs in Tanzania is failing to produce intended outcomes. This study investigates effects of budgetary practices on budget performance of LGAs in Tanzania. The study used survey research design carried out at Ilala Municipal Council. Data collected using questionnaire was subjected to Statistical Package for Social Science (SPSS) version 23 for running the quantitative analysis. The research adopted Exploratory Factor Analysis (KMO and Bartlett's Test of Sphericity), simple regression analysis and correlation analysis to investigate the influence of budgetary practices (measured by budget planning, participatory budget and budget execution) on budget performance (supported by efficiency and effectiveness) of LGAs in Tanzania. Findings of the study indicate that budget planning, participatory budget and budget execution are directly related and they have close relationship with budgetary performance. Among the three budgetary practices tested, it was found that budget planning is a significant driver of budget performance. This study has implication to various stakeholders and actors alongside budget operations especially in Tanzania as well as the research community, where it provides new insights relating to budget practices and performance metrics that can be used to accelerate budget performance of LGAs. Decision makers in LGAs should put more emphasis on enforcing policies that improve performance of budget operations by addressing the benefits and weakness experienced in the past.},
 year = {2022}
}

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TY  - JOUR
T1  - Influence of Budgetary Practices on Budget Performance of Local Government Authorities in Tanzania
AU  - Faraja Asukile
AU  - Crispin John Mbogo
Y1  - 2022/03/29
PY  - 2022
N1  - https://doi.org/10.11648/j.jfa.20221002.14
DO  - 10.11648/j.jfa.20221002.14
T2  - Journal of Finance and Accounting
JF  - Journal of Finance and Accounting
JO  - Journal of Finance and Accounting
SP  - 112
EP  - 120
PB  - Science Publishing Group
SN  - 2330-7323
UR  - https://doi.org/10.11648/j.jfa.20221002.14
AB  - The local government authorities (LGAs) in Tanzania were restarted in 1980 and since then the government has gone in different programs of reforming them. However, the implementation of budget in LGAs in Tanzania is failing to produce intended outcomes. This study investigates effects of budgetary practices on budget performance of LGAs in Tanzania. The study used survey research design carried out at Ilala Municipal Council. Data collected using questionnaire was subjected to Statistical Package for Social Science (SPSS) version 23 for running the quantitative analysis. The research adopted Exploratory Factor Analysis (KMO and Bartlett's Test of Sphericity), simple regression analysis and correlation analysis to investigate the influence of budgetary practices (measured by budget planning, participatory budget and budget execution) on budget performance (supported by efficiency and effectiveness) of LGAs in Tanzania. Findings of the study indicate that budget planning, participatory budget and budget execution are directly related and they have close relationship with budgetary performance. Among the three budgetary practices tested, it was found that budget planning is a significant driver of budget performance. This study has implication to various stakeholders and actors alongside budget operations especially in Tanzania as well as the research community, where it provides new insights relating to budget practices and performance metrics that can be used to accelerate budget performance of LGAs. Decision makers in LGAs should put more emphasis on enforcing policies that improve performance of budget operations by addressing the benefits and weakness experienced in the past.
VL  - 10
IS  - 2
ER  -

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Author Information

Faraja Asukile

School of Postgraduate Studies, St. Augustine University of Tanzania, Dar es Salaam, Tanzania
Crispin John Mbogo

School of Postgraduate Studies, St. Augustine University of Tanzania, Dar es Salaam, Tanzania

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Plain Text BibTeX RIS

APA Style

Faraja Asukile, Crispin John Mbogo. (2022). Influence of Budgetary Practices on Budget Performance of Local Government Authorities in Tanzania. Journal of Finance and Accounting, 10(2), 112-120. https://doi.org/10.11648/j.jfa.20221002.14

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ACS Style

Faraja Asukile; Crispin John Mbogo. Influence of Budgetary Practices on Budget Performance of Local Government Authorities in Tanzania. J. Finance Account. 2022, 10(2), 112-120. doi: 10.11648/j.jfa.20221002.14

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AMA Style

Faraja Asukile, Crispin John Mbogo. Influence of Budgetary Practices on Budget Performance of Local Government Authorities in Tanzania. J Finance Account. 2022;10(2):112-120. doi: 10.11648/j.jfa.20221002.14

Copy | Download

@article{10.11648/j.jfa.20221002.14,
  author = {Faraja Asukile and Crispin John Mbogo},
  title = {Influence of Budgetary Practices on Budget Performance of Local Government Authorities in Tanzania},
  journal = {Journal of Finance and Accounting},
  volume = {10},
  number = {2},
  pages = {112-120},
  doi = {10.11648/j.jfa.20221002.14},
  url = {https://doi.org/10.11648/j.jfa.20221002.14},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jfa.20221002.14},
  abstract = {The local government authorities (LGAs) in Tanzania were restarted in 1980 and since then the government has gone in different programs of reforming them. However, the implementation of budget in LGAs in Tanzania is failing to produce intended outcomes. This study investigates effects of budgetary practices on budget performance of LGAs in Tanzania. The study used survey research design carried out at Ilala Municipal Council. Data collected using questionnaire was subjected to Statistical Package for Social Science (SPSS) version 23 for running the quantitative analysis. The research adopted Exploratory Factor Analysis (KMO and Bartlett's Test of Sphericity), simple regression analysis and correlation analysis to investigate the influence of budgetary practices (measured by budget planning, participatory budget and budget execution) on budget performance (supported by efficiency and effectiveness) of LGAs in Tanzania. Findings of the study indicate that budget planning, participatory budget and budget execution are directly related and they have close relationship with budgetary performance. Among the three budgetary practices tested, it was found that budget planning is a significant driver of budget performance. This study has implication to various stakeholders and actors alongside budget operations especially in Tanzania as well as the research community, where it provides new insights relating to budget practices and performance metrics that can be used to accelerate budget performance of LGAs. Decision makers in LGAs should put more emphasis on enforcing policies that improve performance of budget operations by addressing the benefits and weakness experienced in the past.},
 year = {2022}
}

Copy | Download

TY  - JOUR
T1  - Influence of Budgetary Practices on Budget Performance of Local Government Authorities in Tanzania
AU  - Faraja Asukile
AU  - Crispin John Mbogo
Y1  - 2022/03/29
PY  - 2022
N1  - https://doi.org/10.11648/j.jfa.20221002.14
DO  - 10.11648/j.jfa.20221002.14
T2  - Journal of Finance and Accounting
JF  - Journal of Finance and Accounting
JO  - Journal of Finance and Accounting
SP  - 112
EP  - 120
PB  - Science Publishing Group
SN  - 2330-7323
UR  - https://doi.org/10.11648/j.jfa.20221002.14
AB  - The local government authorities (LGAs) in Tanzania were restarted in 1980 and since then the government has gone in different programs of reforming them. However, the implementation of budget in LGAs in Tanzania is failing to produce intended outcomes. This study investigates effects of budgetary practices on budget performance of LGAs in Tanzania. The study used survey research design carried out at Ilala Municipal Council. Data collected using questionnaire was subjected to Statistical Package for Social Science (SPSS) version 23 for running the quantitative analysis. The research adopted Exploratory Factor Analysis (KMO and Bartlett's Test of Sphericity), simple regression analysis and correlation analysis to investigate the influence of budgetary practices (measured by budget planning, participatory budget and budget execution) on budget performance (supported by efficiency and effectiveness) of LGAs in Tanzania. Findings of the study indicate that budget planning, participatory budget and budget execution are directly related and they have close relationship with budgetary performance. Among the three budgetary practices tested, it was found that budget planning is a significant driver of budget performance. This study has implication to various stakeholders and actors alongside budget operations especially in Tanzania as well as the research community, where it provides new insights relating to budget practices and performance metrics that can be used to accelerate budget performance of LGAs. Decision makers in LGAs should put more emphasis on enforcing policies that improve performance of budget operations by addressing the benefits and weakness experienced in the past.
VL  - 10
IS  - 2
ER  -

Copy | Download