International records / OpenAlex research

Budgetary Reform Implementation and Public Expenditure Efficiency in Nigeria

This study investigated the relationship between budgetary reform implementation and public expenditure efficiency in Nigeria, focusing on three key reforms: Budget Calendar Timeliness Adherence (BCTA), Program-Based Budgeting Coverage (PBBC), and Performance-Based Budgeting Share (PBBS). A quantitative research design was employed, utilizing secondary data from government financial reports and international institutions, covering the period from 2000 to 2024. The study utilized Ordinary Least Squares (OLS) regression analysis to examine the impact of these reforms on public expenditure effici…