Determinants of the Quality of Public Financial Management (PFM) on Budget and Budgetary Control in Zimbabwean Fiscally Decentralised Local Governments
| dc.contributor.author | MUGUTI, Eriazeri | |
| dc.date.accessioned | 2021-04-21T07:29:17Z | |
| dc.date.available | 2021-04-21T07:29:17Z | |
| dc.date.issued | 2020 | |
| dc.description.abstract | The study aimed To Describe the Systems, Institutions and Processes that Determine the Quality of Public Financial Management in Zimbabwean Fiscally Decentralised Local Government Budget and Budgetary Control Systems. The study found that the quality of budget planning and formulation was influenced by the availability and predictability of resources, innovation and application of business principles, oversight from higher-level government, compliance with laws and regulations, appropriate human resource skills and competences, leadership skills, collaboration and support, contents and structure of the budget, nature of strategic and financial planning systems and active stakeholder participation and access to information. The quality of budget execution and implementation was found to be determined by resource allocation, accounting systems and internal controls. Whereas Monitoring and Evaluation was influenced by; budget and financial reporting systems, external auditing systems, and legislative oversight and scrutiny systems The study concludes that the determinants of the quality of PFM in decentralised local government are multi-theoretical and multi-disciplinary categorized as; stakeholder focus, capacity and the management approach. The study proposes the model of Enhancing Capacity through Stakeholder Focus and Management Approach. | en_US |
| dc.identifier.uri | http://research.unilus.ac.zm/xmlui/handle/123456789/151 | |
| dc.language.iso | en | en_US |
| dc.subject | public financial management, decentralised local government, determinants, quality, phenomenology, qualitative | en_US |
| dc.title | Determinants of the Quality of Public Financial Management (PFM) on Budget and Budgetary Control in Zimbabwean Fiscally Decentralised Local Governments | en_US |
| dc.type | Thesis | en_US |