Empirical Analysis of the Effect of Accountability on Budget Implementation in Ondo State Nigeria

Felix Olurankinse, Sunday Rufus Oloruntoba


The paper aimed at analyzing the effect of accountability on budget implementation in Nigeria using Ondo State Ministry of Finance as a case study. The paper adopts a survey design and secondary data which were obtained from statistical bulletin of Ministry of Finance. The time series data covers the period of eight (8) years from 2007-2014. The data was analyzed using ordinary least square (OLS) and Augmented Dickey Fuller (ADF) unit root test with the aid of E-view 7 Software Statistical package. The findings reveal that the coefficient of multiple determination is low in explaining the annual approved budget estimates, besides, the formulated model does not show a good fit of the total approved budget estimates due to some unforeseen occurrences that affects the measure of accountability during budget implementation. This was further justified by the t-test and F-test results. The paper recommended the use of accurate data which will be predicated on the performance of past budgets. Also, there is a need for strict observance of budget discipline by the executive to guide against extra-budgetary spending.


Accountability; Analysis; Budget; Implementation

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DOI: http://dx.doi.org/10.3968/9340


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