The study examined budgeting and management of public institution in Nigeria using annual secondary data from 1980 to 2014. The study assessed specifically the effect of budget deficit, inflation, money supply and exchange rate as indicators of budgeting and public institution management on the performance public institution in Nigeria. In an attempt to achieve the broad objective of this study, the regression analysis through the ordinary least square (OLS) technique was adopted in the analysis to capture the relationship between budget and management and performance of public institution in Nigeria. In the model gross domestic product was the dependent variable while budget deficit, inflation, money supply and exchange rate. The data for the analysis were collected from secondary from the Central Bank of Nigeria (CBN) Statistical Bulletin. The result of the model was facilitated using the Econometric View (E-View). The result of the analysis shows clearly that budget deficit, inflation and exchange rate fail to show any significant impact on the performance of public institution in Nigeria. However, money supply was found to exert a significant impact on the performance of public institution in Nigeria. Among others, the study recommended the need for the sensitization of management and employees of state corporations on the importance of budgetary controls in enhancing financial performance, avoidance of political interference in the budgetary process and use of budgets as tools for management efficiency.
TABLE OF CONTENTS
CHAPTER ONE – INTRODUCTION
1.1 Background of the Study
1.2 Statement of the Problem
1.3 Objectives of the Study
1.4 Research Questions
1.5 Research Hypothesis
1.6 Scope of the Study
1.7 Justification of the Study
1.8 Operational Definition of Terms
CHAPTER TWO – LITERATURE REVIEW
2.1 Conceptual Review
2.1.1 The Concept of Budget
2.1.2 The Concept of Budgeting in Public Institution
2.1.4 Types of Budget
2.1.5 Budge Periods
2.2 Theoretical Review
2.2.1 Walker’s Progressive Theory
2.2.2 Organization-Based Budget Theory
2.2.3 Assumptive Theory
2.3 Empirical Review
CHAPTER THREE – RESEARCH METHODOLOGY
3.1 Research Design
3.2 Study Area
3.3 Population of the Study
3.4 Sample Size and Sampling method
3.5 Data Type and Instrument for Collecting data
3.6 Validity and reliability of research Instrument
3.7 Model Specification
3.8 Method of Data Analysis
CHAPTER FOUR – PRESENTATION AND ANALYSIS OF DATA
4.1 Data Presentation
4.2 Interpretation of Results
4.3 Implication of Findings
CHAPTER FIVE – DISCUSSION, CONCLUSION, AND RECOMMENDATIONS
5.1 Discussion of Findings
5.2 Conclusion
5.3 Recommendations
REFERENCES
APPENDIX
