The Impact of Budget Reforms on the Quality of Budget Management in Nigeria
Abstract
Budget management reforms were the major areas of the Nigerian public service reforms
undertaken from the inception of civilian administration in 1999. The major objective was to
enhance budget discipline among others. This was predicated on the theoretical considerations
that improving the process and management of budgeting through reforms would be ultimately
translated into...
Published at Journal of Accounting and Auditing: Research & Practice
Published in 2014
Ben-Caleb Egbide1, Adeyemi Kenneth Sola2 and Iyoha Francis3