Authors: 1Abua Stella Cons, 2Stephen Kanini Ndung’u (PhD) and 3William Sang (PhD)
2Lecturer & ISO Coordinator, School of Business and Leadership Studies,
St. Paul’s University
3Lecturer, School of Business and Leadership Studies
St. Paul’s University
The study aimed to investigate the influence of public finance management reforms on budget implementation of government ministries in Central Equatoria State, South Sudan. The study sought to explore how legal framework reforms, budgetary reforms, financial reporting reforms and audit reforms influence budget implementation in state ministries within Central Equatoria State. Public financial management reforms, including legal framework reforms, budgetary reforms, financial reporting reforms, and audit reforms, were hypothesized to independently influence budget implementation, which is the dependent variable. The research employed correlation research design to explain the relationships among the study variables. The study targeted a population of 68 employees across 17 ministries in Central Equatoria State, South Sudan. Since the population size was small and the ministries are diverse, a census survey was conducted. Data was collected via questionnaires. Linear regression analysis was conducted using SPSS Version 27 to unveil the relationships among the variables, with the findings presented in tabular form. Regression analysis indicated that legal framework reforms had a negative but statistically insignificant effect on budget implementation, while budgetary reforms showed a positive but also insignificant effect. In contrast, financial reporting reforms had a significant negative, suggesting these reforms may introduce administrative burdens that hinder implementation. Similarly, audit reforms showed a strong, statistically significant negative impact, possibly indicating that enhanced oversight mechanisms are linked with reduced execution efficiency. Therefore, the study recommended that there is a need to strengthen implementation capacity at the ministerial level by enhancing internal legal compliance units and ensure financial officers are well-versed in current laws and regulations through ongoing legal literacy training.
Keywords: Public finance management, Finance management reforms, Budget implementation, Government ministries budget implementation
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Suggested Citation
Abua, S., Ndung’u, S.K. and Sang, W. (2025). Influence of Public Finance Management Reforms on Budget Implementation in Government Ministries in Central Equatoria State, South Sudan. Journal of Management and Business Administration, 5, 22-35. Available online at https://writersbureau.net/journals/jmba/influence-of-public-finance-management-reforms-on-budget-implementation-in-government-ministries-in-central-equatoria-state-south-sudan.pdf
