Abstract:
The study intended to investigate the effect of reform on budget management efficiency in EIAR,
Ethiopia. The study reform dimensions were financial report, audit, procurement, budgeting, and
IFMIS reform. The study employed exploratory design and quantitative approach. EIAR, the
head quarter, and centres like Holeta agricultural research centre, National agricultural
biotechnology research centre, Melkassa agricultural research centre and Debrazait
agricultural research centres were purposively selected based on the preference of the
researcher. The total population of the study was staff members of finance, procurement, audit,
budget and ICT departments of the centres listed above which was 150. A representative sample
of 109 respondents were selected using Yamane sample size determination formula.
Questionnaires were developed, pretested and used for primary data collection. The collected
data was analysed using SPSS version 27. Descriptive and inferential statistical techniques were
used for summarizing and reporting the analysed data. Simple linear regression was the model
used for the hypothesis testing. The finding showed that budgeting reform, procurement reform
and audit reforms were the Varriables that positively and significantly affected budget
management efficiency of the EIAR. Therefore, the results suggest that governmental and nongovernmental organizations should implement budgeting reform, auditing reform and
procurement reforms based on national and international best experiences to improve their
budget management efficiencies
