The Effect Of Reforms On Efficiency Of Budget Management: The Case Of Ethiopian Institute Of Agricultural Researc

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