Assessment of factors affecting the effectiveness of budgeting process in public institutions of higher education in Rwanda: (A Case Study of National University of Rwanda)

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Date
2010-09
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Publisher
Kampala International University, College of Economics
Abstract
This study entitled “assessment of factors affecting the effectiveness of the budgeting process in Public Institutions of higher education” is a result of research carried out in NUR. The study was guided by three specific objectives: To examine the budgeting process in management; to identify the challenges faced by the users of budget, and to examine the relationship between Organization management and Effectiveness of budgeting process in management at NUR.Interview and questionnaires were used to collect data and descriptive research design was used to help describe in details and analyze the entity being studied. The study population comprised 40 heads of Units, and the study considered the whole population. Data were mainly primary and secondary data. Both qualitative and quantitative data analysis are used in analyzing the data collected. Findings showed that most of Units do not plan correctly their budget, and the process of budget execution is not done at the Unit level. In addition, Units do not have budget committees and the budget is usually done by one person. The budgeting users face many challenges which discourage them and cause the lack of commitment. Lastly the organization management is not adequate and influences negatively the effectiveness of the budgeting process. In conclusion, the researcher recommended putting in place a monitor and evaluation system in order to ensure that the budgeting policy is followed. NUR needs to change the management system and adapt it to different changes such as technology, increase in number of students, competition..
Description
A thesis Presented to the School of Postgraduate Studies and Research Kampala International University Kampala, Uganda In Partial Fulfillment of the Requirements for the Degree in Master of Business Administration
Keywords
Budgeting process, Public institutions, Higher education, Rwanda
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