Sunday Nosa Ugbogbo, Lucky Abioluwajumi


The essence of planning and budgeting in any given country of the world is to make life abundant and tolerable through the provision of necessary infrastructure and economic development initiative. However, Nigeria’s case is different where for over five decades; the country is in a state of disrepair as far as infrastructural development is concerned. This study, therefore, is an attempt at reforming planning and budgeting process in Nigeria vis-à-vis policy and legislative reforms. The study employed a cross-sectional survey design for this work. It involves gathering of data about the planning and budgeting process in Nigeria. A total of four hundred (400) respondents were chosen for the study out of the population from Finance offices of Federal Ministries, Departments and Agencies (MDA’s) at Federal Capital Territory, Abuja. The study employs both descriptive and inferential statistics for data analysis.  Ordinary Least Square (OLS) Regression was used to test the hypothesis of the study. Analysis revealed that delay and complex budgetary process, leading to inefficiency and bad performance has significant relationship on budgeting processes in Nigeria. While late submission of budget by the executive arm and delay at the Nigeria National Assembly (NASS) has no significant relationship on budgeting processes in Nigeria. In conclusion and by way of recommendation, the hurdles of a complex budgetary system facing the Nigerian government which is characterised by delays, inefficiency and bad performance can easily be overcome through a comprehensive overhauling or reforming of the entire policy and legislative act. If this is done with proper enforcement of the relevant laws, Nigeria will start to enjoy the dividends of democracy.


Planning Essentials, Budgeting Process, Policy, Public Sector, Legislative Reforms.

Full Text:



Abdullahi, Y .S (2007). Public financial management in Nigeria. Principles, practices and issues. Primer Education Institute, Abuja; 2007.

Abdullahi, Y .S.(2011) Public budget and budgetary control in Nigeria. Journal of Business and Organisational Development, 2(1),24-37.

Adams, C. H .(1998). The Science of Finance, New York: Henry Holt and Co.

Arthur, E. (2016) Problems and Prospects of Budget Implementation in Nigeria

Baxter, J., & Chua, W. F. (2003). Alternative management accounting research: Whence and whither. Accounting, Organizations and Society, 28(2–3), 97–126.

Broadbent, J., & Laughlin, R. (1998). Resisting the ‘new public management’: Absorption and absorbing groups in schools and GP practices in the UK. Accounting Auditing & Accountability Journal, 11(4), 403–435

Caiden, N. (1990) Public budgeting in the United States: The state of the discipline. In N.B. Lynn and A. Wildavsky, (eds.), Chatham, NJ: Chatham House Publishers, 228–255.

Ekeocha, P. C. (2012). An analysis of the federal budgeting process in Nigeria: Implications for institutional reforms for achieving timeliness. Developing Country Studies 2(6), 64-77.

Federal Republic of Nigeria (2007) Fiscal Responsibility Act, 2007, Act No. 31, Abuja: Government Press.

Federal Republic of Nigeria: (2008): The Nigerian Constitutions 1963, 1979, and 1999: A Compendium, Abuja: Government press.

Giddens, A. (1979). Central problems in social theory. London: Macmillan.

Giddens, A. (1984). The Constitution of Society. Political Press.

Giddens, A. (1990). Structuration theory and sociological analysis. In J. Clark, C. Modgil & S. Modgil (Eds.), Anthony Giddens: Consensus and Controvery (pp.297–315). Falmer Press, London.

Macintosh, N. B., & Scapens, R. W. (1990). Structuration theory in management accounting. Accounting, Organizations and Society, 15 (5),455–77.

Newman (1993). Administration Action (Second Edition) London, Pitman.

Obara, C. (2013). Budget preparation and implementation in the Nigerian public sector. Research Journal of Finance and Accounting, 4 (16), 50-54.

Ojo, E. O (2012) Constraints on budgeting and development plan implementation in Nigeria: An Overview. European Journal of Sustainable Development, 1(3), 445-456.

Omolehinwa, E. (2014). Public finance management: issues and challenges on budget performance; A paper presented at ICAN symposium on Federal Government of Nigeria 2014 Budget at Muson Centre, Onikan Lagos on July 15, 2014.

Peters, K. (2020). When reform comes into play: budgeting as negotiations between administrations. Accounting, Organizations and Society, 26, 521-39.

Sam-Tsokwa, A.T., & Ochanja , C. (2021). The national assembly and the budget process in Nigeria’s fourth republic: Tackling the challenges of timeliness. Canadian Social Sciences, 12 (5), 1-7.

Third International Roundtable on Managing for Development Results (2007). Planning and Budgeting: Linking Policy, Planning, and Budgeting. A Background Paper in Hanoi, Vietnam, 5-8 February 2007

Umoru, H. (2018). Senate gives MDAs one-week ultimatum to submit 2018 budget. Vanguard February 15.p, 6.


  • There are currently no refbacks.

Copyright (c) 2023 Sunday Nosa Ugbogbo, Lucky Abioluwajumi










ISSN (PRINT):    2682 - 6135

ISSN (ONLINE): 2682 - 6127





Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.