DETERMINANTS OF BUDGET CONTROL IN PUBLIC ORGANZATION (CASE OF BENISHANGUL GUMZU REGIONAL STATE)

SCHOOL OF GRADUATE STUDIES DEPARTMENT OF ACCOUNTING AND FINANCE DETERMINANTS OF BUDGET CONTROL IN PUBLIC ORGANZATION (CASE OF BENISHANGUL GUMZU REGIONAL STATE) A Thesis Submitted to the Department of Accounting and Finance Presented in Partial Fulfillment of the Requirements for the Degree of Master of Science in Accounting and Finance By: Geletaw Demera June, 2017 Addis Ababa, Ethiopia STATEMENTS OF DECLARATION I, the undersigned, declare that this thesis is my original work and has not been presented for a degree in any other university, and that all source of materials used for the thesis have been duly acknowledged Declared By: Geletaw Demera Signature: Date: Confirmed by Advisor: Abebe Yitayew (PhD) Signature: _ Date: _ Internal Examiner Name: _ Signature: Date: _ External examiner Name: _ Signature: Date: _ STATEMENTS OF CERTIFICATION This is to certify Geletaw Demera Gomero has carried out his research work on the topic entitled „„Determinants of budget control in public organizations at BGRS‟‟ The work is original in nature and is suitable for submission for the award of the Degree of Master of Science in Accounting and Finance Advisor: Abebe Yitayew (PhD): Abstract The main purpose of this study was to investigate the determinants of budget control in the Benishangul Gumzu regional state public organzations This investigation is focused on five purposely selected public organzation that are expected to represent all other bureaus From the total population of 428, (Watson 2001) formula was used to determine sample of 207 respondents The management teams, the internal and external auditors, budget experts, finance officers, tax and planning experts of the selected public organzation were the sources for the required data to theresearcher through the questionnaires administered The SPSS version 24.0 was used to analyze the data using descriptive statistics, including mean, standard deviation and logistic regression used to analysis inferential output For this study, seven independent variables were identified including budget planning process, management support, competent internal audit staff, organizational commitment, budget monitoring and evaluation, information and communication and cost reduction The dependent variable is degree of budget control which was measured under Binary logistic regression According to the logistic regression output, information and communication, cost reduction, competent internal audit staff, management support, budget monitoring and evaluation were contributed for the budget control in the public sector significantly and positively The remaining two variables; the budget planning process for the budget control is negatively related and insignificant with EXP (B) = 0.890