Budgeting as a tool for effective management control in the Nigerian immigration service

Abstract

This research work examined Evaluation of budgeting as a tool for effective management control in the Nigerian Immigration Service: A study of Nigerian Immigration service, Anambra State. The study specifically examined the extent to which budget execution affects accountability in Immigration Services of Anambra State, the extent to which budget monitoring affects transparency in Immigration Services of Anambra State, the nature of relationship between budget authorization and positive service delivery. In line with the above objectives, the study developed three research questions and hypotheses. Data for the study was collected using primary and secondary methods of data collection, for the primary data collection questionnaire was used while existing literature relevant to the topic was consulted for the secondary data. The population of the study is made up of four hundred and thirty-seven (437) cadre of staff of Immigration Service of Anambra State, a sample size of two hundred and nine (209) was determined by the use of Taro Yamane’s statistical formula, the 5-pointlikert scale was used for data analysis while Simple regression and Pearson product moment correlation coefficient were used to test the formulated hypotheses. The study discovered that there was significant effect of budget execution on accountability; it was also observed that there is significant effect of budget monitoring on transparency. The study further showed that there was significant relationship between budget authorization and positive service delivery. Based on the findings, the research recommends that in order to improve the budgetary process, realistic and achievable targets need to be set based on accurate data. Also, the use of multiple budgeting approaches to avoid rigid budgetary processes and stakeholders need to be involved in the budgetary process to ensure that the budget is aligned with the goals and objectives of the organization. The study also recommends that organizations should leverage on technology to improve the budgeting process. This will help organizations maximize the benefits of budgeting.