NDLI: The effect of the budgeting process on budget variance in non-governmental organisations in Kenya

Please wait, while we are loading the content...

The effect of the budgeting process on budget variance in non-governmental organisations in Kenya

Content Provider	Semantic Scholar
Author	Gacheru, Alice N.
Copyright Year	2012
Abstract	Organisations have an overall goal or vision that they are established to achieve. An organisation must ensure that all its segments works towards a common goal. Since the performance of the various segments will be interrelated in many ways, each segment manager must know not only his/her own role but also how it interacts with the rest of the organisation. Otherwise, inefficiency and ineffectiveness will develop in the allocation and utilisation of resources. Budgeting is about making plans for the future, implementing those plans and monitoring activities to see whether they conform to the plan. The objective of the study was to determine the relationship between budgeting process and budget variance in NGOs in Kenya. The population of this study comprised of 6,075 NGOs in Kenya over the last five years 2007-2011. Convenient sampling was used to select 20 NGOs for this study. The researcher used a questionnaire to collect primary data and the data was analysed by descriptive data analysis using SPSS version 17. The research findings show that a unit change in budget preparation will lead to a 0.722% change in budget variance; a unit change in budgetary control will lead to a 0.661% change in budget variance; a unit change in budget implementation will lead to a 0.682% change in budget variance. Thus, budget preparation, budgetary control and budget implementation significantly influence budget variance. The study recommends that NGOs should maintain a good budgeting process as the process contributes a lot to their budget variance. This will help them to monitor revenue and expense levels. It also ensures that the cash outflows (payments) and inflows (receipts) remain at adequate levels.
File Format	PDF HTM / HTML
Alternate Webpage(s)	http://erepository.uonbi.ac.ke:8080/xmlui/bitstream/handle/11295/9176/Gacheru%20_The%20Effect%20Of%20The%20Budgeting%20Process%20On%20Budget%20Variance%20In%20Non-Governmental%20Organisations%20In%20Kenya.pdf?isAllowed=y&sequence=1
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article

Central Library (ISO-9001:2015 Certified)
Indian Institute of Technology Kharagpur
Kharagpur, West Bengal, India | PIN - 721302

See location in the Map
03222 282435
Mail: support@ndl.gov.in

Sl.	Authority	Responsibilities	Communication Details
1	Ministry of Education (GoI), Department of Higher Education	Sanctioning Authority	https://www.education.gov.in/ict-initiatives
2	Indian Institute of Technology Kharagpur	Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project	https://www.iitkgp.ac.in
3	National Digital Library of India Office, Indian Institute of Technology Kharagpur	The administrative and infrastructural headquarters of the project	Dr. B. Sutradhar bsutra@ndl.gov.in
4	Project PI / Joint PI	Principal Investigator and Joint Principal Investigators of the project	Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon
5	Website/Portal (Helpdesk)	Queries regarding NDLI and its services	support@ndl.gov.in
6	Contents and Copyright Issues	Queries related to content curation and copyright issues	content@ndl.gov.in
7	National Digital Library of India Club (NDLI Club)	Queries related to NDLI Club formation, support, user awareness program, seminar/symposium, collaboration, social media, promotion, and outreach	clubsupport@ndl.gov.in
8	Digital Preservation Centre (DPC)	Assistance with digitizing and archiving copyright-free printed books	dpc@ndl.gov.in
9	IDR Setup or Support	Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops	idr@ndl.gov.in