Crispin Murimi Kabue


The aim of this study was to investigate on the factors influencing budget process in donor funded projects in Kenya: a case of United States Self-Help Funded Projects in Nairobi City County. The study objectives were; to determine the influence of technology on budgeting process in donor funded projects in United States Self-Help Funded Projects in Nairobi, to establish the influence of employee’s competences on budgeting process in donor funded project in United States Self-Help Funded Projects in Nairobi, to examine the influence of donor specifications on donor funded projects in United States Self-Help Funded Projects in Nairobi and to determine how the leadership and culture influence the budgeting process in donor funded projects in United States Self-Help Funded Projects in Nairobi.

Keywords: Budget Process, Donor Funded Projects

Full Text:



Akten, Giordano & Scheiffele (2009). Budgeting. Oxford Transaction publishers.

Alesina, A. & Perotti, R. (2009). Reducing Budget Deficits: Swedish Economic Policy Review, 3 (1),113-134.

Alison Mobey & David Parker. (2002). Risk evaluation and its importance to project implementatio, Bradford publishers.

Argyris K. (2004). Basic Finance for Marketers; FAO Regional office for Africa. www.fao.org.

Arora, M. N. (2012). Cost Accounting, Principles and Practice. (4th Ed.). Vikas Publishing

Balunywa (2005). Budgeting Reform in OECD Member Countries: Common Trends.” OECD Journal on Budgeting 2(4), 7-26

Berg, B. L. (2004). Qualitative research methods for the social sciences. Boston: Allyn & Bacon.

Bhatia, H. I (2006). Public Finance. (19th Ed.). Vikas Publishing House, New Delhi, India.

Blocher, J. (2002). Cost Management: A Strategic Emphasis. (2nd Ed.). McGraw-Hill International, New York, NY.

Blumentritt, T. (2006). Integrating strategic management and budgeting; Journal of Business Strategy, 27(6),73-79

Borg, R. & Gall, M. (1989). Educational Research: an Introduction. New York: Longman Inc.

Borjesson (1997). Administrative Behavior, The Budgetary Process in the United States (3rd Ed). McGraw-Hill New York.

Bourne, M. (2005). Six steps to improving your planning and budgeting system; Measuring Business Excellence, 9(1), 53-55.

Briers, M. & Hirst, M. (2009). The role of budgetary information in performance evaluation. Accounting, Organization and Society 15(4), 373-398.

Brown, Evans & Moser (2009). A Comparative Theory of Budgetary Processes. New Brunswick, NJ: Transaction Books.

Brownell, P. (1982). The role of accounting data in performance evaluation, budgetary participation, and organizational effectiveness, Journal of Accounting Research,20 , 12- 1.

Bryan J. (2010). Macro-Budgetary Adaptations to Fiscal Stress in Industrialized Democracies; Public Administration Review,46, 124-134.

Bunce M. (1995). Testing rival theories of budgetary decision-making in the US states, Financial accountability and management, 2(3), 56-67.

Camillus, J., & Grant, J. (2005). Operational Planning: The Integration of Programming and Budgeting; The Academy of Management Review,5(3), 369-379.

Carr, J. Joseph, (2000). Requirements Engineering and Management: The Key to Designing Quality Complex Systems: The TQM Magazine 12 (6),400-407.

Chalos, P., & Poon, M. (2000). Participation and Performance in Capital Budgeting Teams, Behavioral Research in Accounting, 12, 199-229.

Chandan, J.C. (2005). Management Theory and Practice. Vikas Publishing House, New Delhi.

Chenhall H M. (1986). Testing rival theories of budgetary decision-making in the US States, Financial Accountability& Management, 19(4), 45-67

Chidi, C. O. & Shadare, O. A. (2011). Managing human capital development in small and medium-sized enterprises for sustainable national development in Nigeria, International Journal of Management & Information Systems – Second Quarter 15, ( 2).

Clarke & Toal (2009). Performance Measurement in Small Firms in Ireland: Irish Accounting Review, 6, 1.

Colin Drury (2010). Management and Cost Accounting, 4th Edition pp463-480: Prentice-Hall.

Covaleski, M.A., Evans, J.H. III, Luft, J.L.& Shields, M.D. (2003). Budgeting research: three theoretical perspectives and criteria for selective integration, Journal of Management Accounting Research,15,3-49

Cooper, R.G. & E.J. Kleinschmidt (1995). Benchmarking the Firms Critical Success Factors in New Product Development, Journal of Product Innovation Management, 12: 374-391

Covaleski, M.A., Evans, J.H. III, Luft, J.L.,& Shields, M.D. (2003). Budgeting research: three theoretical perspectives and criteria for selective integration, Journal of Management Accounting Research, 15,3-49

Covey N. (1992). Strategic Budgeting. Ann Arbor: University of Michigan Press.

Dannilo, A.S. (2002). Accountability to the Poor: Experience in Civic Engagement in Public Expenditure. Action Learning Program, World Bank.

DeCoster & Fertakis (1968). Long-run and short-run budgeting: Theories and Empirical evidence for Canadian Provinces, International Journal of Public,26(4), 427–453.

Diamond, J. & Khemani, P. (2006). Introducing financial management information systems in developing countries; OECD Journal on Budgeting 5( 3).

Ekholm and Wallin (2000). Behavioral Dimension of Budgeting. www.atkinson.yorku.ca

Emsley, D. (2001). Budget-emphasis in performance evaluation and managers’ job related tension: The moderating effect of information completeness; British Accounting Review, 33, 399–419.

Fang, J.(2012). Elements of Accounting and Finance. (3rd Ed.). Thompson Educational Publishing.

Frank H. (2002). The New Politics of the Budgetary Process. Glenview, IL: Scott, Foresman

Frucot L. & Shearon K. (1991). The State of the States: Performance-Based Budgeting Requirements in 47 out of 50; Georgia State University University.

Gay L. (2002). Education Research competencies for analysis and application (4th Ed). Macmillan publishers: New York.

Glautier & Underdown (1997). Accounting Theory and Practice. (6th Ed.). Pitman Publishing, London.

Grinnel, M. R. J. R. (1993). Social Work Reseach and Evaluation.4thEd. Illinois: F.E Peacock Publishers, Inc.

Gronhaug and Ims (1988). Accounting for a system of corporate knowledge. Managerial Auditing Journal, 16(6), 331-338.

Gul, F. A., Tsui, S. L., Steve, C. C., & Kwok, H. Y. (1995). Decentralization as a moderating factor in budgetary participation-performance relationship: some Hong Kong evidence. Accounting and Business Research 25(98), 107-113.

H. Mabuchi, J. Ye, & H. J. Kimble, Appl. Phys. B, 1095 (1999). Eprint: quant-ph/980576

Hansen, S.C., Otley, D., Stede & W.A. van der (2003); Practice Developments in Budgeting: An Overview and Research Perspective; Journal of Management Accounting Research, 15, 95-116.

Harrison G. (1992). Budgetary Practices in Smaller units of Government; Public budgeting

Harold Kerzner (2013). Project Management Metrics, KPIs, and Dashboards: A Guide to Measuring and Monitoring project Performance. (2th Ed.). International Publishing: New York

Hayes, R.H. & Abernathy, W.J, (2010). Managing our way to Economic Decline: Harvard Business Review, No. July/August PP. 67-77

Hilton, R, Maler, M. & Seito, F. (2000). Cost Management: Strategies for Business Decisions. McGraw-Hill

Hofstede, G. H., Neuijen, B., Ohayv, D. D. & Sanders, G. (2000). Measuring organizational cultures: a qualitative and quantitative study across twenty cases. Administrative Science Quarterly (June), 286-316.

Hope & Fraser C. (1997). Essentials of Managerial finance, (8th Ed). The Dryden press.

Hopewood, A. G. (2002). An empirical study of the role of accounting data in performance evaluation. Journal of Accounting Research 10 (summer), 156-182

Hosack S. (2006). Fiscal Institutions and Fiscal Performance, Chicago: University of Chicago Press.

Howard, F. (2002). Teaching Performance Measurement in a core MPA budgeting class: Journal of Public Affairs Education .2,141-150.

Imoisili, A. O. (1989). The role of budget data in the evaluation of managerial performance. Accounting, Organization and Society, 14(4), 325-335.

Israel, Glen D. (1992). Determining Sample Size, Agricultural Education and Communication Department, University of Florida, IFAS Extension, PEOD6 (Reviewed 2013).

James, L.P. & Wong, L. (2006).Accelerated project management: how to be the first in the market. USA: McGraw Hill.

Jensen, M.C. (2001); Corporate budgeting is broken - Let’s fix it; Harvard Business Review; pp. 94-101.

Jones K. (1998). The Control and Management of Government Expenditure, Paris

Kaplan, S.R. & Norton, P.D. (2007). The Balanced Scorecard, Measures that Drive Performance, Harvard Business Review Jan-Feb 1996, PP. 75.

Kavulya (2006). Budgeting and budgetary institutions. World Bank Publications.

Kerr, T. (2009). Consumer Perception of Price Quality and Value: a Measured Model and Synthesis of Evidence. Journal of Financial Management .52 (7),2-22.

Kombo D. K. & Tromp D. L. A. (2006). “Proposal and Thesis Writing – A Production”: Nairobi: Paulines Publications Africa.

Kreitner, R. (2009). Management, 4th Edition, Houghton Mifflin Cony, New Jersey, USA.

Labbe K. (2008). “A Pure Theory of Local Expenditure.” Journal of Political Economy, 64 (October, 2008): 416–424.

Lafferty, R. (2007). Measuring business performance through budgeting; Construction Accounting & Taxation, 17(1), 44-46.

Lau and Tan, (1998). Introduction to Management Accounting (12 Ed), Pearson education

Lega and Vendramini (2008). “The Budget Process and the Size of the Budget,” American Journal of Political Science 31, 296-320.

Lewis, C. W., (2005). The Field of public Budgeting and Financial Management, CRC Press, Mumbai Stoner, J.A. (2005). Management: New York, Prentice Hall.

Lind, P. (2006). Computerization in Developing Countries: Model and Reality. Routledge: London

Linn M. F. (2007). Managing Public Expenditure A Reference Book for Transition Countries: A Reference Book for Transition Countries. OECD Publishing.

Lucy, T. (2007). Costing. (5th Ed.). D.P. Publications, London.

Mahmood, S. (2008). Corporate governance and business ethics for SMEs in developing countries: challenges and way forward, Islamabad, Pakistan, retrieved on 18th January from http://www.kantakji.com/fiqh/files/companies/w111.pdf

Marcino, G.R. (2000). Obliterate traditional budgeting; Financial Executive; 16 (6), 29-31.

Mathis, H. (2006). Management Concepts and Effective Practice. (3rd Ed.). West Publishing Co., Los Angels.

McLaney, E. J. & Atrill, P. F. (1999). Accounting: An Introduction, London: Prentice Hall.

McNally, M. (2002). “The Annual Budgeting Process”, Accountancy Ireland, 34 (1),10-12.

Merchant and Manzoni (1989). The ABCs of Long-Term Budget Challenges. Director’s Conference on Budgeting and Accounting for Long-Term Obligations Dec 8, 1989

Moussa, A. & Schware, R. (2009). Informatics in Africa: lessons from World Bank experience. World Development, 20(12), 1737-52

Mugenda O. & Mugenda, A. (2003). Research Methods: Quantitative and Qualitative Approaches. Nairobi: Acts press.

Mugenda, O. M., & Mugenda, A. G. AG (2008). Research Methods: Quantitative and Qualitative Approaches: Nairobi. African Centre for Technology Studies.

Mugenda, O. M., & Mugenda, G., A. (1999). Research Methods: Quantitative and Qualitative Approaches.

Muleri A. M. (2004). A survey of budgeting practices among the major British Government agencies in Kenya.

Narong N. (2009). The budget-building book for nonprofits: A step-by-step guide for managers and boards (Vol. 5). John Wiley & Sons.

Nassolo, F. (2007). The Introduction and Management of Private Programmes Budget in Organizational Development Perceptive; Financial Executive; 20 (7),26-28

Neely, A., Bourne, M.& Adams, C. (2003). Better Budgeting or Beyond Budgeting; Measuring Business Excellence,7,(3), 22-28.

Nolan K. (2005). ”Budget Processes and Fiscal Discipline,” European Economic Review 39, 771-779.

Nouri, H., & Parker, R. J. (1998). The Relationship Between Budget Participation and Job Performance: The Roles of Budget Adequacy and Organizational Commitment, Accounting, Organization & Society, 23( 5). 467-483.

Nunan, D. (1982). Research Methods in Language Learning. Cambridge: Cambridge University Press.

Orodho J. A. (2002). Techniques of Writing Research Proposals and Reports in Education and Social Sciences. Nairobi: Masola Publishers.

Orodho, J. A. (2009). Elements of education and social science research methods. Nairobi/Maseno, 126-133.

Osoro P. M. (2001). Budgetary control in NGOs in Kenya: a case study for World Vision.

Otley, D. (2001). Extending the boundaries of management accounting research: Developing systems for performance management; British Accounting Review, 33, 243–261.

Otley, D. T. (2008). Budget use and managerial performance. Journal of Accounting Research 16(1), 709-734.

Otley, S. (2013). Budget Use and Management Performance. Journal of Accounting Research. 16 (1).

Ottaway & Terjeson, R. (1986). Performance-Based Budgeting. Boulder, CO: Westview Press.

Parasuraman, A., Zeithml, V.A. & Berry, L.I. (2004). Alternative Scales for Measuring Service Quality: A Comparative Assessment Based on Psychometric and Diagnostic Criteria, Journal of Retailing 70, 201-30.

Peet, R.,& Hartwick, E. (1999). ‘Theories of Development.’ (The Guildford Press: London)

Pierce, H. & O’Dea, S. (2012). “An Empirical Study of Management Accounting Practices in Ireland”. Irish Accounting Review, 5(2),35-66.

Poon, M., Pike, R., & Tjosvold, D. (2001). Budgetary Participation, Goal Interdependence and Controversy: A Study of a Chinese Public Utility, Management Accounting Research, 12( 1). 101-118.

Porter O. (2008). Government Budgeting and Expenditure Controls: Theory and Practice. Washington, DC: International Monetary Fund.

Reid, P. (2002). A Critical Evaluation of the effect of participation in budget target setting on Motivation, Managerial Auditing Journal pp122-129

Ross, A. (2008). Job related tension, budget emphasis and uncertainty: a research note; Management Accounting Research, 6, 1-11.

Schmidt J. (1992). Budgetary control in NGOs in Kenya: a case study for World Vision.

Schulze, S. (2002). Research Methodology.Department of Further Education. Pretoria. UNISA.

Schumacher (2001). “Introduction to Management Research. A student handbook Nairobi.” Basis Management Consultants.

Scott, W.R. (2007). Information Processing: Creating Organizations.

Seer A. (2000). Essentials of Managerial finance, 8th Ed. The Dryden press

Selznick, P. (2009). Foundations of the Theory of Organizations, American Sociology Review, 13th February, 25-35.

Senge D. (1990). Appropriations Politics in Congress.” Public Budgeting and Finance, 4, 78–98

Stewart, T.A. (2007). Why Budgets are bad for Business; Fortune, 4(6), 179-90.

Stoner, J.A. (2005). Management: New York, Prentice Hall.

Waal, A.A. de (2005). Is your organisation ready for beyond budgeting; Measuring Business Excellence, 9(2), 56-67.

Waldron, M.W. (1994). Management of adult and extension education. In D. Blackburn (Ed.), Extension handbook. Guelph: University of Guelph Press, p. 127-140.

Wallander D. (1999). Budgetary- an unnecessary evil. Scandinavian journal of Management. 15, 405-421

Wilhelmi & Kleiner (1995). Experimental Economics, Princeton: Princeton University Press.

Zimmerman, (2003). Accounting for Decision Making and Control. (4th Ed.). McGraw-Hill, New York, NY.


  • There are currently no refbacks.