Effect of Dominant Individual on Budget Implementation in Nigeria: A Content Analysis Perspective

Abstract

This paper examines the effect of dominant individuals on budget implementations in Nigeria. The methodology used in the study is content analysis method. The literature and empirical review reveal that the activities of dominant individuals ranges from manipulation of budget items before and after approval of annual estimate: embezzlement and fraudulent activities: lack of proper budgeting processes are responsible for the failure of budget in Nigeria. The recommendations therefore include the need for budget reform in Nigeria. Budget should be based on thorough evaluation of revenue and needs and the issue of probity, transparency and accountability should be properly addressed in the budget process. The implication of findings includes high level of youth unemployment, poverty and corruption as well as causing under development of Nigeria economy. Key words : Dominant Individuals, Budget performance: