Abstract:
The study impact of accounting practices on budgetary implementation in government owned
organizations was aimed at established the nature of the accounting and budgetary practices in state
owned entities, determine the impact of poor budget implementation, and come up with the relevant
measures of achieving budgets in the public sector. The study reviewed existing literature and
emphasized on measurement and analysis of relationships between variables. The study used primary
data. The population of the study was combination of accounting and managerial departments’staff
making it a total of 62. Questionnaires were used to collect primary data. Tables and simple
percentage were used for data analysis, hypothesis were tested using chi-square statistic. Based
on the findings, the study established that accounting practices have a great impact on budget
implementation.
