Abstract:
ABSTRACT
The research examined budgeting and budgetary control as a tool for
institutional control in public institutions, using Ghana Maritime
Authority (GMA) as a case study. The purpose of the research was to
determine if there is a connection between budgetary control and
administrative control. A descriptive survey design was used for the
study. A sample of 100 respondents from the GMA workers' population
of one hundred and thirty (130) was chosen using a stratified random
sampling technique. Questionnaires were used to gather primary data
from respondents. The data was analysed using Statistical Packages for
Social Sciences (SPSS) by adopting descriptive and inferential statistics.
The study showed that there was a positive relationship between
budgetary control and administrative control. The budgetary control and
the challenges in the control systems which have a significant impact on
administrative control are among the factors examined. Budgetary
control also influenced organisational performance but was not as
pronounced as the variables in the control process and the problems in
the budgetary control systems. It was also observed that the
organisation's budgetary control is well regulated, making it impossible
to adjust to changes in periods of fluctuating conditions. The study
recommends that the management of the Ghana Maritime Authority
should continue to review its budget and budgetary control systems to
assess its efficacy. The budgetary control system of the GMA should be
made flexible, which would help to solve the challenge of complexity in
adapting to changes in periods of fluctuating conditions.
