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zero-based budget

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the adoption of ZBB. Umar Makama5 1 Department of Accounting. Keywords: ZBB. Stratified sampling technique was used to arrive at a sample size of 103 drawn from the total population of 139.12. Fiscal discipline.3. and decision makers the option of trading off a requested encourages spending up to the budget to ensure a Available Online: http://scholarsmepub. methods. Sustainable Fiscal Transparency. Borno State Nigeria Abstract: This study aims to predict the possibility of adopting zero-based *Corresponding author budgeting (ZBB) system in Borno State. To ensure this. Drury [1] avers that incremental scrutiny. The potentiality of the budget to influence Zero-based budgeting entails constructing a development is enormous and largely depends on the budget without any reference to what has gone before.01. INTRODUCTION reasonable allocation in the next period. Babagana Mustapha3 .2017 traditional budgeting system to meet the economic objectives of the government.21276/sjbms. It is therefore.3 In view of this. This entails The annual public sector budget in any given that compliance with line item budgets provides no economy in the world is targeted towards the assurance that resources are used wisely. It is an effectively in financing the various activities in the instrument of policy and as a vehicle for channeling public sector organizations. that is. Mohammed Yusuf 4. United Arab Emirates Website: http://scholarsmepub.01. Incremental budgeting effectively denies fails to take into account changing circumstances.Saudi Journal of Business and Management Studies (SJBMS) ISSN 2415-6663 (Print) Scholars Middle East Publishers ISSN 2415-6671 (Online) Dubai.2018. Binary logistic regression was employed to examine whether the predictor variable have significant influence or not on the dependent variable. pertinent to recommend the establishment of implementation plan that are consistent with synergistic principle and application of ZBB which ensure aggregate fiscal discipline and enhanced technical efficiency through transparency and accountability. Abdullahi [2] also states that the approach for funding. predisposal from detailed budgeting system). The current spending level is not referred to as a line item budgets (incremental regarded as an inviolate base. therefore. Viability. College of Business and Management Studies. credibility of the budgeting system in use or practice. Konduga Borno State Nigeria 2-5 Department of Accounting.com/ Understanding the Predictor of Zero-Based Budget Adoption in Borno State Mustapha Ibrahim1*. The distinctive and essential The traditional budgeting system as conceived hallmark of zero-base budgeting is its focus on the total in most public sector organizations around the world is budget request. efficiently or developmental process of the country.1. and Effective Budget Implementation. spending agency has to justify every item in its request Accordingly. and resources. Accepted: 10. Ramat Polytechnic Maiduguri. Abdulrahman Shettima2 . based on a fundamental reappraisal of purposes. 10. ZBB has resurfaced as a prominent topic of discourse due to the Article History economic downturn experienced in Nigeria as well as the failure of the existing Received: 26. signifying that each (ZBB) which is the forward-looking approach. dwelt on Borno state because it is adversely Published: 30.2018 The focal point of discourse.2018 affected as a result of the revenue volatility witnessed in the country as well as the level of budget implementation with the existing budgeting system in the state DOI: experienced decade of monumental budget indiscipline at all levels of government. The findings of the study established that the adoption of ZBB in the state is politically feasible and offers more appealing opportunities in minimizing costs and prioritizing government‘s needs while adding value to the operational efficiency in the budgeting system. Existing activities are examined along with budgeting approach assumes extrapolating past proposed new activities as a contrast to traditional activities and cost as opposed to zero-based budgeting incremental budgeting systems.com/sjbms/ 16 . resources to specific development projects and programs. the study considered Mustapha Ibrahim viability as predictor variable that was perceived to have contributed to adoption of ZBB in the state.

What is the viability of adopting Zero-Based related costs and suggest more efficient ways Budgeting in Borno state? accomplish the same activity goals. budget. plan. Each activity will be evaluated separately through various programs developed in the Shayne [5] confirms that government across fiscal year called the decision package [7]. Saudi J. and based on program efficiency and necessity rather than accountability which leads to poor budget budget history. sales. even with the introduction of budget Research Hypotheses reforms. In ZBB. where question. Put succinctly. a rationale for each activity that will be funded in the Incremental budgeting in Nigeria at both new budget. and influence its adoption in Borno state. Originally it the globe facing budget cuts and increased public was used specifically to describe a system of budgeting scrutiny. emphasis on cost-effectiveness and economy [8]. Budgeting in Borno state. seeks goods sold. As a result of the monocultural economic budgeters review every program and expenditure at the nature of Nigeria and Borno state is adversely affected beginning of each budget cycle and must justify each because it solely depends on by about 80% of its line item in order to receive funding. levels of service. the policies and Conceptual Framework plans of government hardly have a practical expression Zero-based budgeting is a budgeting system in the budget. opposed to traditional budgeting system. Viability of Zero-Based Budgeting does not the absence of a clear linkage between policy. Kamlet & Mowery [9] adds that as implementation as suggested in the work [6]. with an performance measurement. This research.. The work is primarily grounded The research is premised on the following in analysis at the lowest levels of management. Iss-1 (Jan. variable distribution. rejecting any alternative budgeting methods such as zero-based assumption that the activities that were funded in the budgeting instead of the line item and incremental last budget will continue in the coming one. Budgeters can revenue from the federation account. organization‘s activities considering cost. checkmate corruption. therefore. budget implementation at the federal and state The research was guided by the following government levels in Nigeria has basically been a hypothesis. It was intended to foster thorough analysis federal and states level failed to provide a yardstick for and prioritization of every program and activity. apply ZBB to any type of cost: capital expenditures. to examine the perception of state legislatures and officials of the ministry of the budget on the viability of ZBB‘s task is to aggregate and re-evaluate an adopting zero-based budgeting in Borno state. with the legal framework for the authorization and compliance with fiscal responsibility Act [4] THEORETICAL AND EMPIRICAL REVIEW expected of a budget. or cost of non-essentials services. There is the need. The study seeks to ascertain the perception of the state legislature and officials of the ministry of the The organization is initially broken down into budget on the possibility of adopting Zero-Based ―decision units‖ headed by experienced and Budgeting in Borno State. Bus. government agencies have been using that begins every budget cycle at zero. Stud. It requires budgeting. However. general. carryover from the military regimes characterized by Ho1. marketing costs.com/sjbms/ 17 . Another drawback to incremental budgeting is that it It is a budgeting process that allocates funding failed to address citizens‘ perception. as well as to assess the implications of different funding levels for each Objectives of the Study activity [10].Mustapha Ibrahim et al. However.. and alternative delivery methods within Research Questions budgetary guidelines. the specific is knowledgeable front line managers. Manag. Vol-3. To determine the viability of adopting Zero-Based assumes past activities and their costs is inviolate [3]. thus giving room for flagrant fiscal based on estimates of activity rather than things that indiscipline and mismanagement of resources. front line managers are asked to calculate all activity i. and administrative map that cuts down or avoids unnecessary funding for costs. to re-strategize by drawing a financial road operating expenses. have done in the past. realigned resources allocations with strategic goals. no item is automatically included in the next budget. transparency. 2018): 16-23 increase in one action against a reduction in another and i. managers then aggregate individual expenditures into Available Online: http://scholarsmepub. The front line objective. therefore.

15]. The improving Budgeting was developed by Peter Pyhrr and a team of economic conditions from the low points of the late analysts in 1969 as a strategy for dealing with fiscal ‗70s and early ‗80s. perceived deficiency that existed in the traditional line budgeting by drafting an estimates from the scratch or Early experiences with ZBB showed that zero sum so as to avoid extrapolating funding programs design and implementation issues such as executive and activities that has been done in the past without level guidance. along with doubts about the method‘s ZBB. but the process generally remains the continued to influence budgeting at different levels of same. information availability. Larger organizations may employ additional implement [32]. The new process experiencing a kind of resurgence. ZBB was largely abandoned due to massive implemented.. 12]. and ZBB for alternative delivery methods in order to maximize was seen as a way of attempting to rationally manage services while minimizing resource usage. the analysis identified significant resource was largely regarded as a ―cut back budgeting‖ method allocation and strategic goal mismatches as well as [18].S. pure ZBB may have largely guidelines for a more comprehensive zero-based disappeared. vestiges have lived budgeting process. present activities are being fund employee education. The process was so successful that they developed However. Stud. This represents an [12]. However. Therefore. Finally. Bland & Rubin [19] observed that ZBB seems to be company for the 1971 budget year. For instance. GFOA‘s survey also resulted in better management of revenue volatility. budgeting system. USA retained some aspects of the system—such as presenting agency In view of the above arguments and assertions. various communication failures across business units. By 1977. Just over 20% of those surveyed say they improved response to outside shocks to the organization are now using ZBB. leading public budget practitioners (44% of all Reviews of this effort found that the ZBB process respondents) are considering ZBB. in the U. Using a ZBB-like Canada. and the early ‗90s. spending and enhance costs benefits approach. were at Pyhrr was credited with its application [11]. had its beginning at Texas instrument 1969. although elements of the reform levels of review. Saudi J.. probably reduced the perceived need for what procedure. Each of these packages is then considered even as government programs were growing. but it wasn‘t forgotten.com/sjbms/ 18 . Decision the size and scope of government. Iss-1 (Jan. managers rank the decision paperwork and significant staffing requirements. increase of more than 50% in the number of governments that say they are using at least some Available Online: http://scholarsmepub. Georgia. in stresses at Texas Instruments. departmental ―buy-in. at least in part. Bus. Peter ability to fully meet its theoretical promises. by the unique decision package depending on how ZBB is 1980‘s. The packages in order of priority. Zero-Base least partially responsible [17]. consolidating them into a reform had proven too time-consuming and costly to final list. The zero-based budgeting can be viewed as a budgeting federal government discontinued ZBB during the system or technique which attempt to overcome the Reagan Administration [14. at least 20 packages may also include multiple funding levels for states had implemented or were implementing ZBB as each activity or each different funding level becomes a were a host of local governments [13]. these must availability of resources on the ground. Vol-3. which was rolled out to the entire on. Interest in ZBB had been in decline for many Historical Background of Zero-Based Budgeting years owing to the large amount of paperwork and data Zero-base budgeting. 2018): 16-23 activity costs which become individual decision During the 1970‘s the economy began slowing packages. In this type of management commitment. also known simply as ZBB generates. showed that actual use of ZBB-like practices is improved product and process evolution.‖ upper reasonable reappraisal of purpose.. The essence of be addressed at the beginning of a ZBB implementation this budgeting system is to mitigate unnecessary process.Mustapha Ibrahim et al. budget requests for multiple funding scenarios. A survey of required an annual comparison of programs and participants in Government Finance Officers services to ensure that funds were allocated according Association [20] Distinguished Budget Presentation to organizational priorities and that programs were Award Program shows that an increasing number of optimally run as measured from a cost standpoint. government. as well as increasing. and ample lead time are major based on their priorities and must be justified by the determining factors as to whether the implementation of usability and organizational needs as well as the ZBB succeeds or fails [16. Manag.

either in timing. mean. making the process more because they almost adopted the same statistical tools feasible for implementation [10]. Zero-based budget which is originally transparency and accountability have been priorities. and subsequently Review of Related Empirical Studies implemented by Jimmy Carter in the State of Georgia Ahmad [24] examined the perceptions and United State of America (USA) ZBB‘s popularity attitude of employees in some selected public sector peaked in the mid-late 70‘s as Carter mandated its use organizations in Brunei Darussalam towards the in the federal government. Meliano Available Online: http://scholarsmepub.. or breadth of application. therefore. 2018): 16-23 elements of ZBB. communicate corporate goals. Bus. In 1970. during the recent and lingering post-2008 technical efficiency and that formal mechanism for mini depression. money. These be applied in Kosovo correctional service which has a tools will significantly improve the speed of the smaller budget. Bin Dost & Shafi [27]. The application of ZBB Base Budgeting [20]. Lubis. simple percentage. allowing for easier possesses sufficient time and space for administrative adjustments at higher levels of management. monitoring. Meliano [25]. and decision single audit report. feasibility for capital experience. minimize cost and Zero-base budgeting was perceived as a enhance knowledge sharing. Vol-3. According to a study conducted by Haxholli Proper implementation remains the main [31] ZBB will organize budget proposals on ranking by obstacle. ZBB is a response to an incremental Budgeting decision-making process.Mustapha Ibrahim et al. larger budget. developed at Texas Instruments by Pyhrr in 1970 as a method of controlling overhead costs. standard deviation. smaller number of prisoners and consolidation and ranking process. Ekanem [30]. as well as state and local achieving aggregate fiscal discipline and enhancing governments. Bin Dost & Shafi [27]. Faleti et al. banks budget implementation. they are using modifications staff. [29].S. According to the salaam Bank Headquarters in Hargeisa Somali land National Association of State Budget officers U. Iss-1 (Jan. Stud. and hundreds of companies adoption of ZBB. Hence. greatly reducing both required staffing and document volume at each decision level. Mohamed et al. Haxholli [31] The Recent Resurgence of Interest on Zero-Based established that. [29]. much of which may be resolved through reducing unnecessary ones. such as ANOVA. The study was carried out in Kosovo flow software... By 1990 all implement ZBB. Saudi J. surprising given the economic doldrums experienced by it was able to justify that. cost benefits analysis as well as easier to prove much easier given the development and common control by the internal and external audit as it allows use of powerful computers. Manag. the worst financial impacts of the 2008 recession hit studies by Ahmad [24]. Eric & Brad [21] observes that the budget. and reporting. these governments. larger number of prisoners and and 16 percent of state budget offices. Implementing ZBB 40 years later should projects. Instead. structure. compared with the period just before In view of the aforementioned. may lead to a large revealed a methodological weakness in their studies reduction in workload. in concluded that ZBB was credible and rewarding to the 2008 there were 17 states using some form of Zero. ZBB is geared towards the private sector. spreadsheet. histogram and charts as evidenced from studies by Ahmad [24]. while officials and implementation. The study indicates that ZBB is a adopted it as a method for dealing with the 1974-75 better approach for allocating resources or public recessions. but no state has successfully for the banks budget implementation was effective and implemented ZBB as it was originally designed by also significantly dependent on the organization's senior Peter Pyhrr [23]. gives a strong argument that ZBB can states used computers in the budget process [8]. Meliano [25] opined that ZBB is flexible. In contrast to incremental Jason. such as The reviewed of previous studies above sunset reviews or periodic reviews. only 28 percent of state correctional service given that the state of Idaho has a agencies (USA) used computers to compile budgets. Hasan & Fausi [28].com/sjbms/ 19 . Combining these new Gaps in the literature tools with current ZBB modification trends. the allocation of scarce resources funding is resurgence of interest in zero-based budgeting is not determined from zero sum accounting method. Mohamed et al. [26]. in response to the politics of scarcity in the late 1970‘s Analyzing the Effectiveness of Budgetary Control [22] and has resurfaced as a prominent topic during the Techniques on Organizational Performance at Dara- most recent economic downturn.A.

E. for EXP(B) Variable B S. Vi= viability. 61 and 21 staff of the ministry of Table-1: is it possible to adopt ZBB in Borno State? Frequency Valid Percent Cumulative Percent Valid NO 32 37..687 Constant 1. but none has been done in the North.05(5%) South. Where: ZBBi = adoption of ZBB. This Stratified sampling technique was used to arrive at a implies that it is possible to adopt ZBB in Borno State. dependent variable. However. αi = Constant. Table 1 Shows respondents‘ perception as to whether it is possible to adopt ZBB in Borno state or METHODOLOGY not.05 (5% accept the alternative hypotheses as follows.312 .2 YES 54 62. it reveals that there The decision rule are few studies conducted in Nigeria especially in the Reject the null hypothesis if P< 0.246 2. 2018): 16-23 [25]. Faleti et al. Stud.0 from questionnaire response. particularly the Northeast. best of the knowledge of the researchers that Model Specification Viability (V) empirically tested the viability of adopting ZBB as The model used the adoption of Zero-Based predictor variable in predicting the possibility of Budgeting (ZBB) as the dependent variable and adopting zero-based budgeting in the study area or Viability as the independent variable. Exp (B) Lower Upper Viability . this represents 62.com/sjbms/ 20 . Available Online: http://scholarsmepub. Ei = Error Term Geographical gap also exists as many ßi = Coefficient of independent variable researchers have written on a different aspect of the topic across the world. Bus.193 1. hence there is finance.2 37.99 0. data were collected from a primary source.666 1 . 2017 Since Table 2 shows the covariates level of significance) we reject the null hypotheses and (independent variable).297 . that is.. [26] and Haxholli [31].8 100 TOTAL 86 100 Source: Field Survey 2017 Variables in the Equation Table-2: Variable in the Equation 95% C. A closed-ended The table above shows that 54 respondents questionnaire was designed on a 5-Point Likert. sample size of 103 drawn from the total population of 139 which comprised of 28 state legislatures.8% of the total respondents.558 1 .01 1. Wald Df Sig. budget and economic planning units in the study area.I. permanent ZBBi = αi + ßiV +Ei secretaries. officials of the ministry of finance. budget and economic planning unit the need for more robust methodology and as such this respectively. There is no single study to the The hypothesis was tested using Logistic Regression. 24 permanent secretaries. elsewhere in the world with sample size drawn from the population of the state legislatures.256 Source: Generated by the researcher using SPSS 20. Saudi J. the P value is less than 0. the adoption of ZBB Logistic Regression Model Literature gap was also identified as shown from the above studies. Iss-1 (Jan.scale agreed that it is possible to adopt ZBB in Borno state and administered on four categories of respondents. Binary logistic regression was employed study seeks to address these weaknesses by employing to predict whether the predictor variable namely.Mustapha Ibrahim et al.393 . The survey research design was adopted. Vol-3. hence the need to carry out this research EMPIRICAL RESULTS AND DISCUSSION in this area is imperative.391 . Manag. logistic regression to predict the possibility of adopting viability has significant influence or not on the zero-based budgeting system in Borno state.

P=0. States and Locals Governments should embark upon which they were able to establish that zero-based administrative reforms through the adoption of budgeting was credible and rewarding to the banks ZBB thereby incorporate policies and prioritize budget implementation.000. cost benefits of fiscal constraint. This is in and accountability.  Zero-based budgeting system is also recommended This study also found that sustainable fiscal in Borno state because sustainable fiscal discipline discipline on part of ministries.05(5%) level significance. Stud. Iss-1 (Jan. timely evaluation of governments programs and services and passage of appropriation bill and effective timely preparation of approved estimates.000). The application of zero-based their public spending projects based on the budgeting for the banks budget implementation was fundamental principles of reappraisal. Vol-3.Mustapha Ibrahim et al. 0. This is in line with the study of Haxholli [31]. Thus. efficiency. Manag. offers more 0. departments. [29]  Governments at all levels of Federal. and agencies which allow system is adopted in Borno state through proper timely preparation of approved estimates. Therefore. Thus. concludes that it is ZBB in Borno state can be predicted from a linear possible to adopt zero-based budgeting in Borno state relationship of the covariate (independent variable). This means that the null hypothesis is rejected while the alternative hypothesis Model Summary Table-3: Model Summary Table Model Summary Step -2 Log likelihood Cox & Snell R Square Nagelkerke R Square 1 .733 1. approach to dealing with austerity measures. Thus.000a . therefore. which is less than significantly influenced by its viability. Saudi J.05 that means we reject the null sustainable fiscal discipline and fiscal transparency hypotheses and accept the alternative hypotheses.0 from Questionnaire Response. this that the state legislature will diligently deliberate and entails achieving aggregate fiscal discipline and embark on effective oversight functions which will lead enhanced technical efficiency through transparency to effective budget implementation. and could be achieve through proper evaluation of government‘s programs and services on part of the agencies could be enhanced when zero-based budgeting ministries.00) which indicating that approximately 73% or 100% of CONCLUSION the variance in whether it is possible or not to adopt The study. it becomes pertinent to recommend the adoption of zero-based budgeting system in Borno proposals in order of ranking by reducing unnecessary state because it is viable more especially in this era ones. 2018): 16-23 which states that the adoption of ZBB in Borno state is Since the P value is 0. This implies oversight role by the state legislature. this signifies that zero-based budgeting system draws a financial road map that cuts RECOMMENDATIONS down or avoids unnecessary funding for non-essentials Based on the findings of the study.733 and 1. the services. effective and also significant depending on the organization's senior staff. could be enhanced by drawing a financial road map and avoiding unnecessary funding for non-essential services Findings It revealed that the adoption of zero-based as well as communicate corporate goals among budgeting system in Borno state is politically feasible stakeholders through knowledge sharing thereby and offers more appealing opportunities for costs speeding up the passage of the budget by the state reduction while adding value to the operational legislature.. departments.01. conformity with the findings of Mohamed et al. feasibility for capital projects. where budgets cutbacks are analysis as well as easier to control by the internal and considered to be more rational and comprehensive external audit as it allows single audit report. significantly influence capacity to implement. values were less than 0. 2017 Table 2 shows R2 estimate (.com/sjbms/ 21 .. following recommendations were made: that zero-based budgeting will organize budget  Firstly. prediction and grouping suggesting that (viability because it is viable and the state government has the of adopting ZBB in Borno state. The perceived benefits are the possibility of adopting ZBB in Borno state P= attainable because it is politically feasible. Bus.000 Source: Generated by the Researcher using SPSS 20. since their P appealing opportunities for costs minimization. REFERENCES Available Online: http://scholarsmepub.000 and P=0.

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