International records / OpenAlex research
Institutional and Administrative Constraints to Budget Implementation in Nigeria: Evidence from the Ministry of Finance and Budget Offices in Rivers State
This study examined institutional and administrative constraints to budget implementation in Nigeria. The study was anchored on Budget theory and Incrementalism theory. The study adopted survey research design. The population of the study consisted of 76 accountants, auditors and senior administrative of Ministry of Budget and Economic Planning as well as Ministry of Finance in Rivers State, Nigeria. The study sample size consisted of 64 accountants, auditors and senior administrative of Ministry of Budget and Economic Planning as well as Ministry of Finance in Rivers State, Nigeria. The study…
