DOI: 10.32725/978-80-7394-976-1.38

Organisational work compliance and budgetary dysfunctions in an emerging economy

Gifty Kenetey, Ashish Singh, Boris Popesko
Tomas Bata University in Zlin, Faculty of Management and Economics, Mostní 5139, 760 01 Zlín, Czech Republic, kenetey@utb.cz
Tomas Bata University in Zlin Tomas, Faculty of Management and Economics, , Department of Business Administration, Mostní 5139, 760 01 Zlín, Czech Republic, singh@utb.cz
Tomas Bata University in Zlin Tomas, Faculty of Management and Economics, , Department of Business Administration, Mostní 5139, 760 01 Zlín, Czech Republic, popesko@utb.cz


Political pressure for budgetary compliance and the lack of competitive markets characterise public sector organisations. As a result, preventing budgetary dysfunctions is a key component of budgetary performance in public organisations. One factor that sets local Government's budgeting apart from the national level is its prominence as a public institution. Subsequently, all Government divisions budget for their operations, but the local government budgeting has a unique structural arrangement. The three most significant pieces of local legislation intended to enforce reform in Ghanaian local governance are Ghana's Local Government Act 462, composite budgeting, and the Functional organisational Assessment (FOAT) system. However, compliance with high statutes seems complicated for local governments to adhere to strict laws due to internal and external constraints. The aim is to investigate and explore organisational work compliance concerning budget dysfunctions and their effect on work performance. The paper offers insight into local Government Budgetary regulations and compliance and brings to bare the shortcomings (Budgetary dysfunctions) in abiding by these regulations. This study used the general interdisciplinary research strategy as the foundation for its methodology, and the documentary analysis style was adopted. A conceptual model that describes and analyses the study's assertions are offered. Finally, Future empirical testing will be conducted by the study's offered structure.

Keywords: Budgetary dysfunctions, Organisational work compliance, Work performance, Local Government, emerging economy

pages: 260-266



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