Investigating preparedness to adopt and implement performance-based budgeting system in Zimbabwe: evidence from the Ministry of Local Government, Public Works and National Housing
Date
2021
Authors
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Journal ISSN
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Publisher
University of the Witwatersrand, Johannesburg
Abstract
The purpose of this study was to investigate the level of preparedness or readiness of the Ministry of Local Government, Public Works and National Housing to adopt and implement Performance Based Budget System. This study was undertaken against the background that the Zimbabwean government introduced the IRBMS in the Public sector in 2005 as a management tool. Despite the implementation of the IRBMS in Zimbabwe’s ministries the performance-based budgeting system which is one of the core components of IRBMS is still to be implemented in the ministries. In the 2016 National Budget speech, the Zimbabwean government made an announcement that each and every public sector sphere should by 2018 have adopted and implemented Performance-Based Budgeting System (PBBS). For this reason, this study was undertaken to examine if ministries are ready and prepared to adopt and implement PBBS focusing on the Ministry of Local Government, Public Works and National Housing. This was done by first understanding the conditions that might affect the adoption and implementation of PBBS in the ministry. The literature has shown that there are critical success factors affecting the successful adoption and implementation of PBBS. For this reason, these critical success factors must be in place for the ministry to be ready to adopt and implement PBBS. The study adopted a triangulation of data collection method by using both interviews and document analysis methods. In sampling the respondents, the study adopted purposive sampling technique. In presenting the findings both content analysis and thematic analysis were used. Results of the study discovered that the prevailing conditions in Zimbabwe generally and the ministry specifically are
inhospitable to the successful adoption and implementation of the PBBS, meaning that ministry is not yet ready to adopt and implement PBBS. These critical conditions are: inadequate information and communication technology systems, bureaucratic structures, attitude towards change, economic instability, excessive bureaucratic structures and widespread organisational fragmentation, poor corporate governance caused mainly by corruption, inadequate financial and
human resources and absence of the PBBS guiding policies and legislative frameworks. Also, the results of the study further exposed that there is a misconception of the PBBS in ministry and reviewed literature too has its fair share of this misconception of the budgeting system. Therefore, the major conclusions of this study are: that the ministry is not yet ready or prepared to adopt and implement the PBBS which is one of the main components of the IRBMS as the ministry lacks the critical success factors for successful adoption and implementation of PBBS.
Thus, this study is recommending that Zimbabwe generally and the ministry specifically must not just be too ambitious but must implement a host of reforms that will improve the current conditions at the same time recommending the ministry to continue with the current budget system that is currently working and adopt some of the elements of the PBBS to make it a hybrid system as they are still facing major challenges in that they lack the basic critical conditions required for the adoption and implementation of PBBS. Using a hybrid budget system will assist in aligning with the IRBMS adopted by the government
Description
A research report submitted in partial fulfillment of the requirements for the degree of Master of Management (in the field of Public Sector Monitoring and Evaluation) to the Faculty of Commerce, Law and Management, Wits School of Governance, University of the Witwatersrand, Johannesburg, 2021
Keywords
Ministry of Local Government, Adoption and implementation of performance-based budgeting system, Public Works, National Housing, UCTD
Citation
Shereni, Goerge. (2021). Investigating preparedness to adopt and implement performance-based budgeting system in Zimbabwe: evidence from the Ministry of Local Government, Public Works and National Housing [Master’s dissertation, University of the Witwatersrand, Johannesburg]. WitreDSpace.https://hdl.handle.net/10539/41206