Zero-based budgeting: Pathway to sustainable budget implementation in Nigeria

Article Czech OPEN
Udeh Francis Nnoli; Sopekan Sam Adeyemi; Oraka Azubuike Onuora;
(2017)
  • Publisher: Vydavatelství ZČU v Plzni
  • Journal: Trendy v podnikání (issn: 1805-0603)
  • Publisher copyright policies & self-archiving
  • Subject: ZBB | Traditional Budget System | Budget Indices | Sustainable development | Business | HF5001-6182

This paper investigates the application of Zero-Based Budgeting (ZBB) system to budget implementation by the Federal Government of Nigeria by ascertaining among others, the relationship between ZBB approach and budget performance indices in Nigeria. To achieve the above... View more
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