Budgeting for Change in The Nigerian Public Sector: A Qualitative Research

Abstract

This study examined the issue of budgeting in the Nigerian public sector. The methodology of the study is qualitative. Secondary sources of data are also utilized in the analysis. The general objective of the paper is to examine the issue of budgeting for change in the Nigerian public sector. The specific objectives include (i) to conduct a theoretical exposition on public sector budgeting - in Nigeria (ii) interrogate the empirical issues in the national budgetary processes in the country and (iii) make proposals on the way forward in budgeting for change in the Nigerian nation. Findings of the study indicate that the national budgetary processes in Nigeria are characterized by procedural indiscipline and crises of implementation. We highlighted in the study that the national budget could be deployed as a profound instrument of change in a specific nation’s political economy. Furthermore, we underscored in the work the position of the national budget as a social contract compilation necessitating inclusiveness in its procedures, implementation and overall values.

Key Words: Budget, Budgeting, National Budgets, Budgetary Process, Fiscal Policy, Public Sector