Document Details

Document Type : Thesis 
Document Title :
THE EFFECTIVENESS OF IMPLEMENTING ZERO-BASED BUDGETING IN SAUDI GOVERNMENT SECTORS: AN EMPIRICAL STUDY
مدى فعالية تطبيق الموازنة الصفرية في القطاعات الحكومية السعودية: دراسة (ميدانية)
 
Subject : Faculty of Economics and Administration 
Document Language : Arabic 
Abstract : This study aimed to identify the effectiveness of implementing ZBB in the Saudi governmental sectors. To achieve this objective, the study used the analytical descriptive method, because it is appropriate for the nature of the study. The researcher conducted the study on a random sample of 179 employees responsible for the preparation and implementation of the budget in the Saudi governmental sectors, through a questionnaire designed for this purpose. The results of the study showed the effectiveness of implementing ZBB through the possibility of implementing the ZBB in the Saudi governmental sectors. The study also showed that the most important advantages of implementing the ZBB are that the ZBB helps to reduce the waste of resources and exaggerate the estimates of expenditures for the governmental sectors. The study also showed that the most common challenge facing the implementation of the ZBB is the need to train individuals responsible for the preparation and implementation of the ZBB so that the Saudi governmental sectors can implement the ZBB. According to the results, the current study recommends the importance of keeping pace with those responsible for preparing the budget in the governmental sectors for all the new developments in the field of budget development to improve their knowledge and professional abilities. In addition, the governmental sectors should undertake specialized courses and training programs on the modern methods of preparing and implementing the budget, including the ZBB, and the advantages of these methods in line with the direction of Saudi Arabia in the vision (2030) to develop the policies of preparing the state budget. The study also recommends the need for researchers and parties interested in the state budget to conduct future studies on the methods of developing the state budget to reach the most useful and appropriate methods for the nature of government sectors. 
Supervisor : Dr. Talal Ibrahim Sejini 
Thesis Type : Master Thesis 
Publishing Year : 1440 AH
2018 AD 
Added Date : Thursday, November 29, 2018 

Researchers

Researcher Name (Arabic)Researcher Name (English)Researcher TypeDr GradeEmail
مرام علي الحربيAlharbi, Maram AliResearcherMaster 

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