• Corpus ID: 27608141

ZERO-BASED BUDGETING AS A MANAGEMENT TOOL FOR EFFECTIVE UNIVERSITY BUDGET IMPLEMENTATION IN UNIVERSITY OF CALABAR, NIGERIA

@inproceedings{Ekanem2014ZEROBASEDBA,
  title={ZERO-BASED BUDGETING AS A MANAGEMENT TOOL FOR EFFECTIVE UNIVERSITY BUDGET IMPLEMENTATION IN UNIVERSITY OF CALABAR, NIGERIA},
  author={Ekpenyong Ekanem},
  year={2014}
}

• E. Ekanem
• Published 2014
• Education

he attempt to mitigate budget implementation problem in University of Calabar, Nigeria necessitated this study. Zero-based budgeting technique tends to drive administrators to identify mission, relate to overall goals and improve operation. Hence, the purpose of this study was to investigate the application of zero-based budgeting (ZBB) as a management tool for effective university budget implementation in University of Calabar, Nigeria. This survey inferential design study provided micro-policy management background on education in order to increase initiatives and responsibility among the university system. Two research questions and one hypothesis were formulated to guide the study while the related literatures were reviewed. Using a stratified random sampling technique, 250 members of senior staff was drawn from the staff population. Further breakdown of the sample comprised of 120 academic staff and 130 non-academic staff of the university proportionately. A researcher constructed instrument was used to collect information from the respondents. Data was statistically analyzed using mean and independent t-test statistics. Results revealed that the application of ZBB for university budget implementation was effective, some factors inhibited the application of ZBB while the application of ZBB was dependent on university senior staff for university budget implementation. It was recommended among others that university management should ensure timely release of funds an efficient management accounting system for improved budget implementation in the university.