BUDGET PLANNING AND PERFORMANCE MEASUREMENT. A CASE OF KENYA NATIONAL ASSEMBLY
Keywords:
Budget Planning, Public Budgeting, Performance MeasurementAbstract
Purpose of Study: This study examines the effect of budget planning on performance measurement at the Kenya National Assembly. Specifically, it investigates how budgetary participation influences performance measurement outcomes within the legislative budget process, addressing a critical empirical gap in public sector performance management literature in Kenya.
Methodology: Grounded in Stakeholder Theory and Budget Theory, the study adopted a pragmatist philosophy and descriptive research design. Data were collected from 103 members of parliamentary budget committees using stratified and simple random sampling. Semi-structured questionnaires and interview schedules were employed, achieving a 72.1% response rate (n=101).
Findings: Budget planning demonstrated a statistically significant strong positive correlation with performance measurement (r=0.663, p<0.01). Regression analysis confirmed budget planning as a significant predictor (β=0.275, t=4.579, p<0.001). Descriptive results showed strong agreement that budget planning leads to effective budget management (mean=4.28), prudent public budgeting procedures exist (mean=4.26), specific goal-oriented strategies are employed (mean=4.22), and short-term objective identification is key (mean=4.21). Coordinated activities (mean=4.14), flexibility (mean=4.06), and member commitment (mean=4.03) further support the planning-performance nexus. However, consideration of multiple planning models recorded the lowest mean (4.00).
Conclusion: Budget planning positively and meaningfully affects performance measurement at Kenya's National Assembly. Structured, goal-oriented planning incorporating short- and long-term objectives provides directional clarity for effective performance measurement. However, over-reliance on single planning frameworks like MTEF constrains innovation. Pluralistic approaches and sustained member commitment are essential for optimizing legislative budget performance.
References
Chipeta, C., & Muthinja, M. M. (2018). Financial innovations and bank performance in Kenya: Evidence from branchless banking models. South African Journal of Economic and Management Sciences, 21(1), 1-11. https://doi.org/10.4102/sajems.v21i1.1681
Dombashov, R. (2023). OVERVIEW OF THE CONCEPTS AND APPROACHES FOR BUDGET PLANNING IN ENTERPRISES IN THE BULGARIAN SCIENTIFIC LITERATURE. KNOWLEDGE-International Journal, 58(1), 55-60. https://doi.org/10.35120/kij5801055d
Dulock, H. L. (1993). Research design: Descriptive research. Journal of Pediatric Oncology Nursing, 10(4), 154-157. https://doi.org/10.1177/104345429301000406
Harbour, J. L. (2017). The Basics of Performance Measurement. United Kingdom: Taylor & Francis. https://doi.org/10.1201/b10242
Hatry, H. P. (2023). Performance Measurement: Getting Results. United States: Rowman & Littlefield Publishers. https://doi.org/10.5040/9798216401759
Haruna, P. F., & Vyas-Doorgapersad, S. (Eds.). (2016). Public budgeting in African Nations: fiscal analysis in development management. Routledge. https://doi.org/10.1111/pbaf.12140
Samuels, J. I. (2024, February 14). Financial Planning: A Comprehensive Guide to Achieving Financial Success. ResearchGate. https://doi.org/10.13140/RG.2.2.11984.07682
Johnsen, Å. (2015). Strategic management thinking and practice in the public sector: A strategic planning for all seasons? Financial Accountability & Management, 31(3), 243-268. https://doi.org/10.1111/faam.12056
Kiiru, S. M., Kamau, J. G., & Nzioki, P. M. (2018). Effect of budget planning on financial performance of small and medium enterprises in Nakuru town central business district. http://repository.mut.ac.ke:8080/xmlui/bitstream/handle/123456789/5554/EFFECT%20OF%20BUDGET%20PLANNING%20ON%20FINANCIAL%20PERFORMANCE%20OF%20SMALL.pdf?sequence=1&isAllowed=y
Kwarteng, A. (2018), "The impact of budgetary planning on resource allocation: evidence from a developing country", African Journal of Economic and Management Studies, Vol. 9 No. 1, pp. 88-100. https://ideas.repec.org/a/eme/ajemsp/ajems-03-2017-0056.html
Lunenburg, F. C. (2011). Goal-setting theory of motivation. International journal of management, business, and administration, 15(1), 1-6. https://www.nationalforum.com/Electronic%20Journal%20Volumes/Lunenburg,%20Fred%20C.%20Goal-Setting%20Theoryof%20Motivation%20IJMBA%20V15%20N1%202011.pdf
Maher, M. H., Fakhar, M. S., & Karimi, Z. (2018). The relationship between budget emphasis, budget planning models and performance. Health Management & Information Science, 5(1), 16-20. https://jhmi.sums.ac.ir/article_42705_245c02803ac2bc4c748acc0ccd5981d2.pdf
Maisaroh, S., PH, S., & Hadi, S. (2019). The Budget Planning Determinant Factors at State Primary Schools in Yogyakarta Province. International journal of instruction, 12(2), 353-368. https://files.eric.ed.gov/fulltext/EJ1210973.pdf
Mathobo, N., Maserumule, M., & Moeti, K. (2021). An Analysis of Budget Planning in Public Hospitals in Limpopo Province: South Africa. Asian Journal of Business and Management (ISSN: 2321-2802), 9(2). https://doi.org/10.24203/ajbm.v9i2.6582
Mujennah, M., Artinah, B., & Safriansyah, S. (2019). Performance-based budgeting as surveillance for the accountability of local governments. Asia Proceedings of Social Sciences, 4(3), 125-128. https://doi.org/10.31580/apss.v4i3.820
Nyanumba, P., Rotich, G., Gekara, M., Keraro, V., & Okari, H. (2017). Influence of Budget Planning on the Performance of Counties in Kenya. International Journal of Business & Law Research, 5(2), 49-59. https://www.seahipublications.org/wp-content/uploads/2024/05/IJBLR-J-5-2017.pdf
Oliver, L. & Nin, E. (2019). 10 Steps to Successful Budgeting. United States: Association for Talent Development. https://books.google.co.ke/books/about/10_Steps_to_Successful_Budgeting.html?id=6teMDwAAQBAJ&redir_esc=y
Othieno, J. K. (2016). Lean Practices and Operational Performance of Nation Newspaper Printing Division, Kenya (Doctoral dissertation, University of Nairobi). https://erepository.uonbi.ac.ke/items/3f06917a-b269-4f91-9695-2ea9333b99ca
Otieno, M. O., Njogu, L., & Muigai, R. G. (2024) Effect of Budget Planning on Financial Performance of Manufacturing Firms in Kenya. http://ir.jkuat.ac.ke/bitstream/handle/123456789/6941/Otieno%2C%20M.%20O.%20PhD%20Thesis%202026%20%282%29.pdf?sequence=1&isAllowed=y
Shields, P. M. (1998). Pragmatism as a philosophy of science: A tool for public administration. https://digital.library.txst.edu/items/8c6ca158-1e9c-4b17-8e74-1fff1026148c
Taouab, O., & Issor, Z. (2019). Firm performance: Definition and measurement models. European Scientific Journal, 15(1), 93-106. https://eujournal.org/index.php/esj/article/view/11666
Tosi, H. L. (1991). A theory of goal setting and task performance. https://www.semanticscholar.org/paper/A-Theory-of-Goal-Setting-and-Task-Performance-Tosi/0565667d247ab7530e6a923b01772b3e90078d59
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 STANELY ONTIRI MOTIERI
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
This work is licensed under a Creative Commons Attribution 4.0 International License (CC BY 4.0).
This license permits unrestricted use, distribution, and reproduction in any medium, provided the original author(s) and source are properly credited.
