GST Audit - A Conceptual Framework With Challenges and Role of an Accountant

Sharma, Vivek

doi:10.33516/maj.v54i8.48-52p

Cited by 1 publication

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“…Budget and budgetary procedures' as well as the establishment of short to long-term objectives provide estimates of future sales revenues and expenses, to provide short and long-term firm goals. Sharma (2012) further details that the management benchmarks and task controls are computed by comparing between the actual results and the budgeted plans so as to take corrective actions where necessary. Budgets influence the behavior and decisions of employees by translating business objectives and providing targets against which performance can be assessed.…”

Section: Budgetary Control Techniquesmentioning

confidence: 99%

The Effect of Budgetary Control and Its Effectiveness of Non Government Organization in Rwanda. A Case Study of Imbaraga Famors Organisation in Northern Province (2014-2019)

MBANZAMAHORO,

MARINGA,

MUDAKEMWA

2022

strategicjournals.com

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The aim of this study was to evaluate the general objective of this study will be to analyze the effect of budgetary control on effectiveness of Non-Governmental Organizations in Rwanda. Under four objectives: To show whether there is an effect of proper planning of budget on effectiveness of IMBARAGA FAMORS ORGANISATION Northern Province. To find out whether there is an effect of monitoring and control of budget process on effectiveness of IMBARAGA FAMORS ORGANISATION in Northern Province. To determine whether there is an effect of budget evaluation on effectiveness of IMBARAGA FAMORS ORGANISATION in Northern Province. To investigate the moderating effect of adequate availability of financial resources on the effectiveness of IMBARAGA FAMORS ORGANISATION in Northern Province. A descriptive research design was adopted in this study; population of this study was 62 employees of IMBARAGA FAMORS ORGANISATION in Northern Province. In this study a sample of 45 employees of IMBARAGA FAMORS ORGANISATION in Northern Province was selected. In this study purposive sampling technique was used. The results of the findings indicated that the coefficient of correlation (R) is 0.874 indicating that there was a strong positive relationship between Budget evaluations on effectiveness of IMBARAGA FORMER ORGANIATION in Northern Province. The study concluded that there was a positive relationship between effect budgetary control and its effectiveness of non-government organization in Rwanda. Based on the above findings and conclusion, the following recommendations were given to not only the IMBARAGA FORMER ORGANIATION Northern province but also to the future researchers. IMBARAGA FORMER ORGANIATION in Northern Province should ensure that they have effective at; proper planning, Monitoring and control of budget process, Budget evaluation and adequate availability of financial resources and Effectiveness of non-government organization indicators that were studied are Organizational performance and Organizational Sustainability of IMBARAGA FORMER ORGANIATION in Northern Province.

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Section: Budgetary Control Techniquesmentioning

confidence: 99%