• Philip Abiel
  • Salome Musau


Purpose of Study: To review the extent of literature of budget management techniques and financial governance with the view to highlight knowledge gaps on public budget management techniques and financial governance suitable to form the basis for future research.

Statement of the Problem: Public budget management techniques and practices have been used by several public institutions across the world to enhance their financial governance systems and achieve objectives of better life and service delivery to all citizens. Public institutions are operating in environment which is complex with different levels of political powers, behaviours, characters, conflicting interests, etc. that is why public funds worldwide are faced to the risks associated with diversion into different purposes. As a result, there is need to alleviate those risks and one of the cures is the adaptation of public budget management techniques to achieve organizational objectives. The public service environment of provision of service is rarely guaranteed because of increased uncertainties of political instabilities and weak complex legal system that contradicts itself sometimes. It is vital to note that public institutions must adopt budget management techniques to avoid unhealthy behaviours and practices that have led to abuse and mismanagement of funds throughout the history. As a result of the adoption of budget management techniques and strategies, public institutions will achieve their objectives of financial governance and public goods and service delivery.

Methodology: This paper reviewed the conceptual, theoretical and empirical literature and raises several issues that present a case for a proposed theoretical model for the purpose of understanding public budget management techniques and financial governance. The theories include stewardship theory, budget theory, Budgetary Control theory, and public finance theory. This study sought to explain techniques that can be used by public institutions to well manage their budgets based on the plans approved by the legislatures and its implications on financial governance. In the new public administration and technology, public organizations need to embrace new techniques for effective budget management and efficient use of public funds.

Result: Effective use of public budget management techniques leads to expansion of public goods and services provision, increase in developmental projects, citizens’ satisfaction, efficiency in utilization of funds, and improvement in economic development due to overall prices stability.

Conclusion: Governments and nations must introduce budget management techniques to eliminate challenges facing public officials when discharging their duties of public funds appropriations leading to mismanagement of public funds and zero provision of public goods and services as well as lack of developmental projects.

Keywords: Public Budget, Budget Management Techniques, Financial Governance, public sector, public service delivery.


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How to Cite
Abiel, P., & Musau, S. (2023). PUBLIC BUDGET MANAGEMENT TECHNIQUES AND FINANCIAL GOVERNANCE. African Journal of Emerging Issues, 5(17), 22 - 40. Retrieved from

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