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The purpose of this study is to explore legislative kleptocracy, specifically, budget padding, in Nigeria’s budding democracy, using systems thinking approach for a positive social change. Nigeria’s legislature is not free from the problem of kleptocracy inasmuch as some legislators have been charged with kleptocratic activities. The multifariousness of kleptocracy rooted in its differential coefficient in the Nigeria’s legislature does not underplay its sophistication.

In this qualitative analysis, the author generated data through a systematic analysis of documents.

The findings show that unexplored organismic factors or forces within the living being such as the inability of legislators to control their mind, low self-control, cheating propensity, identity crisis, etc., play vital roles in contributing to legislative kleptocracy.

The main limitation of the study is that it is not generalizable.

The practical implication of the study is that implementation of the study recommendations is pragmatic, cost-effective and time-effective, and it would ensure legislative transformation and mitigate kleptocracy.

The social implication of the study is if the Nigerian legislature implements the recommendation(s) of the study, there will be a legislative positive social change because financial crimes would have been mitigated.

This study filled the lacuna in the financial crime literature because it is the first of its kind in the discipline, and hence its originality cannot be disputed.

Australian public sector organisations are faced with their greatest challenge in decades, as public sector reforms essentially re‐examine the role of the State in the economy. These changes have led to a shift away from a traditional administrative approach of public sector organisations to one that fosters managerialism and economic rationalism, the underlying philosophies of new public management. Queensland, the Northeastern state of Australia, has experienced a period of government committed to change and reform specifically related to corporatisation and a national competition policy. Aims to address this issue.

To understand the effect of changes in budgeting, the researcher explores the processes of change over a period of time as they occur, through the use of a case study approach. The processual approach adopted for the study is consistent with old institutional economic theory, which is used to inform the findings.

It was found that indiscriminate changes to the budgeting process, together with the introduction of a transfer pricing system, caused considerable resistance. Streamlining was introduced late in the study, which, for the most part, despite the embeddedness of the earlier system, overcame many of the obstacles identified with relation to the budgeting process, while the conflict as a result of the transfer pricing system remained an unresolved and thorny issue.

The implications for organisational change management suggest the consideration of embedded institutions within an organisation, while determining the processes and directions of change. The implications for reform setters and the Queensland electricity supply industry are such that the short‐term goal of cost‐efficiency may not necessarily be in the best interest of the overall long‐term benefits to the community.

The purpose of this paper is to attempt an empirical examination of government budgeting and expenditure processes in Nigeria, a developing country. It examines the current state of budgeting and public funds management (PFM) in Nigeria. It also examines the extent to which the government has used the budgetary mechanism to effectively manage the nation’s economy.

The paper employed simple regression estimation technique for data analysis. Time series data set of budgetary information was constructed from different archival sources over a 16-years period (2000-2015), majorly the national Appropriation Acts, press releases, regulatory and governmental reports, reports of Transparency International, World Bank and Central Intelligence Agency.

The findings confirm that the nation’s annual budgeting approach is defective and lags in achieving its fiscal objectives. The budget indicates a state of poor accountability and transparency in PFM. Findings also suggest that the level of economic development in Nigeria is not commensurate with the size of government expenditure.

The paper draws the attention of the government to the need to restructure its approach to budgeting and adopt a more resilient approach that suits its environment and economic peculiarities in effort to ensure efficient management and accountability of public funds. The paper also offers value to other developing countries. It provides empirical evidence that explains an aspect why the African continent remains underdeveloped hitherto.

This paper lends a voice to the call for a restructuring of the Nigerian budgetary system and its implementation strategy. It advocates for the adoption of an alternative budgeting approach that matches Nigeria economic realities. The paper demonstrated that the traditional budgetary approach being used by many developing countries is limited in certain ways and could hinder sustainable development.

The purpose of this paper is to discuss the impact that Japanese culture has on the budgeting process, using insights gained from the literature and from a single company small‐sample pilot study. It provides a research agenda which links specific aspects of Japanese culture to predictions about Japanese groups' budgetary, performance evaluation and variance investigation practices.

The approach takes the form of a detailed literature review of the relevant literature in accounting, education and sociology, which considers how Japanese culture systematically differs from Western culture, and a small‐sample pilot study.

It was found that the Singaporean subsidiary of the Japanese MNC studied uses common Japanese budgeting practices, as previously documented by Ueno and Sekaran. Line managers are rewarded based on overall actual company‐wide profit, consistent with the Japanese collectivist group‐orientation which is itself a product of Confucianism. Although variances are used to rectify operational problems on a timely basis, line managers are not rewarded for outperforming the budget – the budget is a stick, but there is no offsetting carrot. An interviewed line manager (Chinese Singaporean, Purchasing) expressed mixed feelings about the current reward system and a preference for rewards based on outperforming his own budgetary target. This observation is consistent with some research in the educational literature suggesting that the Chinese tend to be less collectivist than the Japanese.

As a literature review the paper provides a synthesis of a diverse variety of sources. The literature review and pilot study findings add to the accounting literature by studying in greater detail than prior studies exactly how and why Japanese culture characteristics will and should affect budgetary practice. The paper should be of special value and interest to higher‐degree and early‐career researchers.

This study aims to examine the mediating role of organisational fairness on the association between the emphasis on budgets and budget difficulty with budget value and job stress. Data were collected using an online survey questionnaire with 515 responses from middle and lower-level managers in Australian business organisations. The results indicate that organisational fairness fully mediates the association between budget difficulty with both budget value and job stress. Organisational fairness was not found to mediate the association between the emphasis on budgets with budget value and job stress. Rather, the emphasis on budgets was significantly negatively associated with job stress, implying that a greater emphasis on budgets is desirable in alleviating job stress. The findings have important implications for practice.

This study examines if budgets are still used in Malaysian companies. There are two divergent views on the usefulness of budgets. Proponents of budgets argue that they are still relevant and useful. Meanwhile, critics claim that budgets are obsolete. The study uses the instrument developed by Drury et al.. Results are compared to those of Guilding et al. The results show that budgeting practices in Malaysia are similar to those in the UK and New Zealand. There are only three major differences. First, Malaysian managers appear to feel that a participative approach to budgeting may encourage budget padding. Second, a much higher percentage of respondents compared to the Guilding et al.’s study, agree that top management should evaluate performance mainly on ability to achieve budgetary goals. Finally, companies in Malaysia appear to use flexible budgets more than those in the UK and New Zealand.

Awarding funds is the reason grant‐making programs exist, and their administrators are anxious to receive proposals that meet their program's interests—your library's success is their success. A well‐written proposal may increase your prospects of winning a grant, but success depends on a variety of elements. Above all, you must design a carefully conceived program to meet a clearly defined goal. And you must present that program to the right funding source at the ideal time.

Prior research indicates that incorporating information symmetry into budgeting processes can reduce slack. This study investigates a new budgeting format, Strategic Budgeting, which incorporates information symmetry via mutual monitoring through a “group budget buffer”, or pool, that supports funding non-budgeted expenditures. Department managers must seek approval from other managers to use pooled funds. We compare this budget format to a traditional format, which does not incorporate information symmetry, and investigate differences in spending decisions among managers. The results overwhelmingly show that groups using Strategic Budgeting spent less of a budget excess than those using Traditional Budgeting. The effect of the availability of unspent funds for a subsequent year's budget was also compared, with results indicating that this factor may potentially mitigate benefits gained from information symmetry over time. This study is the first to experimentally examine the effects of this new type of budgeting technique, as compared to Traditional Budgeting, on managerial budgeting behavior.

Spending constraints in state budgets have resulted in a need to evaluate the effects of alternative budgeting techniques. We study public school administrations, where improvements in budgetary processes could help align system goals with reduced levels of funding. A budgeting technique, called strategic budgeting (SB), emphasizing information symmetry and mutual monitoring, is investigated in a nonprofit setting by comparing it to a traditional budgeting (TB) method. The experiment finds that the effect of reduced spending previously discovered in a corporate setting are also evident in a not-for-profit setting. Results indicated an overall cost savings with SB of almost 25 percent. Public school administrators made spending decisions in a hypothetical three-year task and provided comments to justify their decisions. These comments along with anecdotal evidence from prior field research indicate that collaborative characteristics in a budget format may reduce unnecessary spending.

The paper initially engages in a discussion of the different concepts of trust promulgated over the years via a review of the literature. Trust is then discussed in the context of three management accounting situations, viz. the typical transfer pricing situation; the (equally) typical budget setting process; and, finally, the rather more specific situation of the accounting information system (here utilising the concept of action at a distance) employed within a particular construction company. So whilst two of the management accounting applications examined are from a theoretical perspective, the third is empirically based (if only because of the dearth of theoretical literature available in the relevant domain)