An Assessment of Factors Influencing Budgetary Process Effectiveness among Government-Owned Tertiary Institutions in Kwara State
Budgetary process effectiveness remains a major concern in public sector financial management, particularly in government-owned higher institutions where inefficiencies, weak accountability, and poor implementation continue to hinder performance. In view of these challenges, this study examined the influence of human capacity, fiscal discipline, and revenue availability on budgetary process effectiveness among government-owned higher institutions in Kwara State. The study adopted a quantitative cross-sectional survey research design. Data were collected through structured questionnaires administered to staff of the Bursary, Internal Audit, and Registry Departments in selected institutions. The data were analyzed using descriptive statistics, while normality, reliability, and multicollinearity tests were conducted as preliminary analyses. Multiple regression analysis was employed for inferential analysis. The findings revealed that human capacity, fiscal discipline, and revenue availability all have positive and significant effects on budgetary process effectiveness. The study concludes that human capacity, fiscal discipline, and revenue availability are key determinants of budgetary process effectiveness in government-owned tertiary institutions in Kwara State. It recommends strengthening staff capacity through continuous training, enforcing strict fiscal discipline through effective financial controls and regular audits, and enhancing revenue availability through diversified income sources and timely government funding. Implementing these measures will improve budgetary process effectiveness, transparency, accountability, and overall institutional performance. Keywords: Human capacity, fiscal discipline, revenue availability, budgetary process effectiveness.
Keywords: Human capacity,Fiscal discipline,Revenue availability,Budgetary Process Effectiveness
Citation: Zakariyau, A.F. (2026). An Assessment of Factors Influencing Budgetary Process Effectiveness among Government-Owned Tertiary Institutions in Kwara State. International Journal of Innovative Research in Accounting and Sustainability, 11(2), 132-149.