Dear all,
Based on research and a wide range of evidence from both public and private sector organizations both in Australia and overseas, the best practices guide on budgeting produced by the Australian National Audit Office (ANAO) in June 2008 details the characteristics and key elements of effective budget management. The guide examined effectiveness of the budget management system at best practice public organizations across three broad dimensions i.e. Embedding the budgeting processes into organizational planning and management; developing and implementing a comprehensive budget; and monitoring and evaluating budgeting performance. These elements were augmented by validation from the literature carried out as part of my study, where it emerged that essential factors that determine effectiveness of the budgeting in both public and private organizations seem to coalesce around these three interrelated elements. So, my question is can i use these three key elements in my case study research, as a means to devise a conceptual framework, for evaluating effectiveness of the budget management system in one public hospital located in Ethiopia, with appropriate modifications to reflect its context?
Thanks in advance for your valuable comments.