International records / OpenAlex research
BOARD EFFECT OF BUDGETING AND BUDGETARY CONTROL ON BUDGET PERFORMANCE IN NIGERIA: A CASE OF ONDO STATE
This study examined board effect of budgeting and budgetary control on budget performance in Nigeria: A case of Ondo State from 2020 to 2024. The objective was to assess how revenue forecasting accuracy, fiscal balance and expenditure control influence budget performance, measured using revenue realisation rate. The study adopts a quantitative ex-post facto research design, relying on secondary data obtained from southwestern states budget documents and financial reports. Descriptive statistics and multiple regression analysis were employed to analyse the relationships among the variables. The…
