Factors Affecting Effective Management Of Government Budget: The Case Of West Shoa Zone, Oromia Regional State, Ethiopia

Abstract

The main purpose of this study was to investigate the Factors Affecting Effective Management of Government Budget: The Case of West Shoa Zone, Oromia Regional State, Ethiopia. The study was used a quantitative research approach in addition to explanatory research design approaches. The censes method was used to select a sample of 57 respondents from the total population of 57 The respondents were members of management teams, internal and external auditors, budget experts, finance officers, tax experts, and planning experts of the chosen public organization. These individuals provided the researcher with the necessary data through structured questionnaires. The SPSS version 24.0 was used to analyze the data using descriptive statistics, including mean, standard deviation and multi variable regression used to analyze inferential output. For this study, four independent variables are identify including budget planning, budget preparation, budget implementation, and budget monitoring. The dependent variable was budget Effective should be measured under multi variable regression. According to the multi variable regression output, Budget planning, Budget preparation, Budget implementation, and Budget monitoring and evaluation have a significant effect (positive relationship) on Budget Effective. The study concluded that, Budget planning, Budget preparation, Budget implementation, and Budget monitoring and evaluation should be embraced since they demonstrated a significant positive relationship with the dependent variable. Furthermore, the study recommends, since the Effective implementation of budget is not simple matter, it is advisable to exist clear and open budget transparency, communication among managers, workers and departments for better performance and to achieve the goal of the office