Analysis of Revenue Generation and Service Delivery in Ibarapa Central Local Government, Igboora, Oyo State (2010-2014)

• Autorzy: Oyetunde Ojo , Oyedele Kayode Samson

Warianty tytułu

Analiza generowania dochodów oraz świadczenia usług w Centralnym Samorządzie Lokalnym Ibarapa, Igboora, Stan Oyo (2010-2014)

• Języki publikacji: EN

Abstrakty

EN

Research aims. This study focuses on the relationship between revenue generation and service delivery in Ibarapa Central Local Government, Igboora, Oyo State, Nigeria (2010-2015) . It identifies the various sources of revenue generation of the local government and analyses the effect of each one on service delivery. It also examines the factors militating against the effectiveness of the various sources and recommend how they can be improved upon.
Methodology. The methodology of the study is secondary relying on the local government internally generated revenue documents, departmental expenditure account documents, statutory allocation records, ledgers, cash books and annual budget estimates between 2010-2014. Descriptive Statistical tools of percentages, frequency and table distribution as well as inferential statistical tools of Analysis of Variance (ANOVA) were used to interpret the data. The result of tested hyphotesis (F = 2.154 at 0.05 level of significance) indicates that there is relationship between Internally Generated Revenue (IGR) and Service Delivery in Ibarapa Central Local Government, Igboora. However, the relationship does not have the desired effect in the local government because of the paltry sum of the Internally Generated Revenue (IGR).
Key findings. The heuristic values of the study are thrice fold. First, it will deepen knowledge on the role and importance of local government generally as an agency of public finance. Also, it will provide an insight on how strategies can be devised on the improvement of their internally generated revenue. Third, it will provide input on how local governments generally can be more judiciously, effectively and efficiently managed. (original abstract)

Tło badań. Badanie koncentruje się na relacjach pomiędzy generowaniem przychodów a świadczeniem usług w Ibarapa Centralnym Samorządzie Lokalnym, Igboora, Oyo, Nigeria (2010-2014). Określa różne źródła generowania dochodów samorządu terytorialnego i analizuje wpływ każdego z nich na świadczenie usług. Analizuje również czynniki stymulujące skuteczność różnych źródeł i zaleca, w jaki sposób można je poprawić.
Metodologia. Samorządy uzyskiwały wewnętrznie dokumenty dochodowe, wyodrębnione księgi rachunkowe wydatków, rejestry alokacji ustawowej, księgi rachunkowe i roczne prognozy budżetowe w latach 2010-2014. Do interpretacji danych wykorzystano opisowe narzędzia statystyczne dotyczące procentów, rozkładu częstotliwości i rozkładu tabel, a także inferencyjnych narzędzi statystycznych analizy wariancji (ANOVA).
Kluczowe wnioski: Wynik testowanej hipotezy (F = 2,154 przy 0,05 poziomie istotności) wskazuje, że istnieje związek między dochodem wewnętrznym (IGR) a dostawą usług w Centralnym Samorządzie Lokalnym Ibarapa, Igboora. Jednak związek nie ma pożądanego efektu w samorządzie lokalnym, ze względu na niewielką sumę generowanego dochodu wewnętrznego (IGR). Heurystyczne wartości badania są trzykrotnie faliste. Po pierwsze, pogłębiona została wiedza na temat roli i znaczenia samorządów lokalnych jako agencji finansów publicznych. Po drugie tekst dostarcza również wiedzy na temat sposobów opracowywania strategii na rzecz poprawy przychodów wewnętrznie generowanych przez samorządy lokalne. Po trzecie, dostarcza informacji, jak rzadko rozsądne, sprawne i efektywne jest zarządzanie w sferze finansów przez lokalne samorządy. (abstrakt oryginalny)

Słowa kluczowe

EN

Effectiveness; Income; Local government; Local government finance

PL

Efektywność; Dochody; Samorząd terytorialny; Finanse samorządu terytorialnego

• Czasopismo: International Journal of Contemporary Management
• Rocznik: 2017
• Tom: 16
• Numer: nr 4
• Strony: 305--325

Twórcy

autor

Oyetunde Ojo

• Ladoke Akintola University of Technology, Ogbomoso, Oyo State, Nigeria

autor

Oyedele Kayode Samson

• Ladoke Akintola University of Technology, Ogbomoso, Oyo State, Nigeria

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Identyfikatory

DOI

10.4467/24498939IJCM.17.049.8272