Impact of accounting practices on budget implementation in Government owned organizations: a case study of narok county

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.