IMPACT OF PARTICIPATORY BUDGET ON BUDGETING PROCESS IN TANZANIA
A CASE OF TANZANIA NATIONAL PARKS (TANAPA) HEAD QUARTER.
Anjela I. Moshi & Stewart Mbegu
A Research to be Submitted in Partial Fulfillment of the Requirement for the Award of the Bachelor Degree in Accounting and Finance (BAF) of Mzumbe University, Mbeya Campus collage.
ABSTRACT
At the time when government does not deliberate all the employees and other people in planning budget project, large budget spent on the project that people are generally not appreciate it. For that reasons the study aimed on the impact of participatory budget on budgeting process in Tanzania. The study employs the following specific objectives; to determine why is budgeting process in Tanzania lack of junior employee’s deliberation, and to determine the role of management in budgeting preparation and effectiveness of budgeting process, it also aim to examine how transparency and access on budget information helpful in budgeting process. Case study was TANAPA headquarter at Arusha city.
The study was used as a research design to achieve appropriate data of the study. It became carried out at Tanzania National Park Arusha. Both simple random and purposive were used as sampling techniques to select a sample of 67 from a targeted population of 200 respondents. Data were gathered through questionnaire as well as documentation from Tanzania national park, furthermore, the data of the study had been analyzed by using descriptive statistic with the help of excel and Microsoft word.
The study revealed that, leading factors that caused lack of deliberation are; absence of good financial system, budget limitation, political parties’ interference, corruption, weakness of civil society organizations, and lack of trust. The study also revealed that access to budget information promotes good governance, minimizes corruption and the misuse of public budget. It is also facilitating the implementations of other participatory approaches and creates an informed and active employee. To alleviate public dissatisfaction service problems, corruption illegitimate budget decisions and the misuse of public budget, Tanzania government must involve employees and other people in decisions making through informed, deliberative and consultative programs. This study becomes a notable policy implication to improve Tanzania budgeting system.
Keywords; participatory budget, budgeting process, employee’s deliberation, public information, and Tanzania.
CHAPTER ONE
INTRODUCTION
1.0 Chapter Overview
This chapter provides the background of the problem, statement of the problem, background of organization, the research objectives and research questions, scope of the study, significance of the study, limitation of the study and the summary of the chapter.
1.1 Background of the Problem
Participatory budgeting is the process of democratic deliberation and decision making in which people decide how to allocate part of municipal of public budget. But also participatory budgeting can be generally defined as a democratic process in which members of organization (all employees) decide how to spend part of a public budget. It gives people real power over the real money. Participatory budgeting started in Porto Alegre, Brazil in 1989, as an anti-poverty measure that helped to reduce child mortality by nearly 20%. Since then, participatory budgeting has spread to over 7,000 cities around the world, and has been used to decide budgets from states, countries, cities, housing authorities, schools and other institutions.
Employee’s participation is seen to be substantial instrument to practice democracy, it builds also stronger cooperation among employees and it creates a more equitable distribution of resources. As participatory process generated in budgeting process might be achieved and authorities could be more transparent and accountable towards the organization.
While many countries are advocating the importance of engaging junior employees to participate in budget process, few have strictly adhered to this. In Tanzania, although policy and 20 guiding documents such as Constitution of URT 1977, D by D, NSEGPR known as MKUKUTA and TDV 2025 all insist on the engagement of citizens to participate but it has remained very weak at all levels (Hakielimu, 2006).
Framework of PB differentiates variously throughout the globe in terms of scale, procedures, and objective. PB in its conception is often contextualized to suit a regions particular conditions and needs, thus the magnitudes of PB vary depend on whether it is carried out at a municipal regional.
In many cases, PB has been legally enforced and regulated, since the original invention in Porto Alegre, Brazil in 1989, PB has manifested itself in a myriad of designs, with variations in methodology form and technology. PB stands as one of several democratic innovations such as British Columbians citizen’s assembly, encompassing the ideas of a participatory democracy today, PB has been implemented in nearly 1500 municipalities and institutions around the world.
Since the organization will not deliberate all the employees in planning budget projects, large budget spent on the projects that people are generally will not appreciate it. Employees usually require transparency and participation in decisions, but public organizations distrust their citizens (Nascimento, 2012).Means that the junior employees and professionals will not usually be welcomed by the organization to exchange their ideas over organization budget decision. With intention budget planning, especially investment budget in Tanzania is mainly decides by the parent ministry then the budget is sent to the treasury registrar for scrutinization and approval they’re after the budget is sent to the ministry of finance and ministry of planning for parliament sessions, without taking major inputs from local communities and local budget expertise. The lack of deliberation and public hearing created ineffective budget and caused low quality on the public services. And also absence on employee’s participation in budgeting process, results to poor implementation of employees on budgeting implementation.
1.2 Statement of the Problem.
The introduction of participatory budget has played a great role in the improvement of the quality of public service and the improvement of implementation of employees on budget implementation, but lack of participatory budget on budgeting process, it also results to the contributing factor of dissatisfaction over the service delivery and the misuse of the government budget. The main problem of this study is lack of participatory in an organization budgeting process in Tanzania
In Tanzania National Parks lack of participation in decision making process has caused the misuse of revenue (UNDP, 2009). Since the organization will not deliberate all the employees in planning budget projects, large budget spent on the projects that people are generally will not appreciate it. Ordinary employees will not only be the sector community excluded. Agency indicates that the Tanzania national parks will not rely on budget professionals, academics, economists, economists syndicate, and research institutions. The organization neglecting public and highlights that Tanzania has lots of expertise but Tanzania National Parks will so far deny their roles and will not even deliberate a single member then the government will not trust their abilities to contribute in decisions. The issue of trust is especially one of the major obstacles of participation in organization sectors.
Employees usually require transparency and participation in decisions, but public organizations distrust their employees. Means the junior employees and professionals will not usually have welcomed by the organization to exchange their ideas over organization budget decision. With intention budget planning, especially investment budget in Tanzania is mainly decides by the parent ministry then the budget is sent to the treasury registrar for scrutinization and approval they’re after the budget is sent to the ministry of finance and ministry of planning for parliament sessions, without taking major inputs from junior employees and local budget expertise. Despite the fact that organization participation is snubbed, public budget in Tanzania is more planned on political will rather than priorities and needs of citizens (Tawfiq Shukor & Khoshnaw, 2010).The lack of deliberation and public hearing created ineffective budget and caused low quality public services.
1.3 Background of the Organization
The Tanganyika National Parks Ordinance CAP [412] of 1959 set up the association which is known as Tanzania National Parks (TANAPA), and Serengeti National park become the main national park. Presently, TANAPA is administered by the National Parks Act Chapter 282 of the 2002 amended release of the Laws of the United Republic of Tanzania. Preservation in Tanzania is represented by the Wildlife Conservation Act of 1974, which permits the Government to build up secured regions and layouts how they are coordinated and overseen. National Parks address the most significant level of asset security that can be given. By September 2019, TANAPA has developed to 23 national parks, covering roughly 99,306.5 square Kilometers, and past TANAPA has a position to produce them, however in 2019 because of COVID-19 the income got by TANAPA decrease at significant level in view of the decay the quantity of sightseers in Tanzania, which make TANAPA to become organizations under the public authority control. TANAPA it administered by Finance act 2020 to the Gazette of the assembled republic of Tanzania No.8. Vol.101 dated nineteenth June, 2020, it forces and adjust certain expenses, duties, charges and to alter certain composed laws identifying with the assortment and the executives of public income.
The goals of TANAPA are; to expand client faithfulness, to advance the productivity, to build associate steadfastness, to be maintainable organization, to amplify effectiveness in administrations conveyance and to offer dependable and convenient assistance better than contest. What's more, Tanapa's main goal is to unite assorted partners and improve correspondence and comprehension between them to get agreement and better administration of regular assets so that individuals can earn enough to pay the bills and the assets are ensured and made feasible.
1.4 Research Objectives
1.4.1 General Objective
The main objective of the research study was to determine the impact of participatory budget on budgeting process.
1.4.2 Specific Objectives
The specific objectives of the research study will be as follows;
i. To examine the lack of junior employees’ deliberation in budgeting process.
ii. To examine the roles of management in budgeting preparation and effectiveness of budgeting process
iii. To examine how can transparency and access on budget information helpful in budgeting process.
1.5 Research Question
The researcher addressed the following questions, that will enable to deal with the specific objectives above;
i. Why is budgeting process in Tanzania lack organization deliberation?
ii. What is the role of management in budgeting preparation impels the effectiveness of budgeting process?
iii. How can transparency and access to budget information be helpful in budgeting process?
1.6 Significance of the Study
It’s important to evaluate the Tanzania transparency and the employees participatory. Participatory budgeting is creating more transparent governments, so employees and non-employees get a chance to know how their communities are shaped based on disseminated information and it also help the government in formulation of the policy. Participatory budgeting is also a way to increase the influence of under-resourced citizens, create a more informed citizenry, and improve fiscal efficiency. Participatory budgeting can give citizens direct influence and power. It can mitigate feelings of being powerless to influence or change government, and it works as a tool to center democracy on the needs and priorities of individual citizens, rather than special interests.
Secondly, this study is an important literature for the academicians and to conduct further research on the remaining gaps. The government is severely affected by corruption and large budget wasted by the government agencies due to the mismanagement of public finance
1.7 Scope of the Study
The study was conducted in Tanzania official in Tanzania National Park headquarter. The study concentrates on the process of employee’s participation in the first stage of budget which is “budget preparation” in effectiveness of budgeting process. Also this study covers the role of management in budgeting preparation, and effectiveness of budgeting process, as the budget Manager Responsibilities include: Designing effective budget models for departments and the entire company. Analyzing financial information (e.g. revenues, expenditures and cash management) to ensure all operations are within budget.
1.8 Limitation of the Study
Doing any research work there were several problems which may face the researcher while undertaking the research. Some of the problems the researcher expects to encounter while undertaking the study are the following:
1.8.1 Financial Constraint
Sometimes the financial specification for the study that is budget estimated by the researcher may not be the same as expected due to some of the need which may arise while undertaking the research so as to make it effectively and efficiently. Therefore, the budget allocation has to be approximated.
1.8.2 Time
The time specified for the study may sometimes be not enough to accomplish a certain task within the proposed time and therefore the researcher will be forced to use an extra time so that to accomplish the target of the research.
1.8.3 Data Confidentiality
Sometimes the members of staff were unwilling to give out the important information about their organization lest outsiders will know such information, but the researcher decided to use questionnaire so as to give assurance to respondent to be free to express information.
CHAPTER TWO
LITERATURE REVIEW
2.1 Introduction.
The literature review is a very significant part of the research that helps you to understand the work of other scholars. This literature mainly focuses on the importance of budget participation, and previous studies relates to public budgeting and decision process. It also explains the role of deliberation, transparency, legislature, and public scrutiny in government budgets. Chapter overviews the relationship between employee’s participation and budgeting process and find out the existing gaps in the literature.
2.2 Definitions of Terms
2.2.1 Budgeting
A budget is an estimation of revenue and expenses over a specified future period of time and is usually compiled and re-evaluated on a periodic basis. Budgets can be made for a person, a group of people, a business, a government, or just about anything else that makes and spends money.
Describing the process of resource allocation and public expenditure are essential to comprehend fiscal policy. Fiscal policy is defined as the mobilization of the resources needed for financing public goods and services which includes the usage of tax revenue, public expenditure, debts and government operations to pursue the economic activities of the community in a better way. The government budget may have some similarities with private companies’ budgets. However, the purpose of public budget is to deliver public services. The government budget is a plan to manage revenue and expenditure for the designated fiscal year. It has to be associated with short term, as well as long term projects. It’s also described as the plan to stabilize, distribute and reconstruct country’s public needs (Burkhead & Miner, 2009). In the proper budgeting system, all levels of the government and all government departments and agencies are involved in the preparation, implementation and assessment process.
2.2.2 Participatory Budgeting
Participatory budgeting is a democratic process of deliberation in which people contributes in the formulation of budget decisions. This method was first used in Porto Alegre, Brazil in 1989 and then widely applied elsewhere. Since then, morethan1000 municipalities have applied certain forms of participatory programs all around the world including Kurdistan Region (UNDP, 2009). The participatory budgeting allows participants to identify priorities, developing budget proposals and identifying projects needed for the community. Also, in participatory budget citizens are discussing and negotiating government spending and setting budget priorities. Citizens to participate in the budgeting process must have comprehensive knowledge on the process and control over government finance activities.
In this process citizens collaborating with officials to allocate budget for the projects and develop policy choices. It’s a sustainable process encourages citizens to contribute in the allocation of the resources for the purpose of enhancing citizen’s livelihood and establishment of the deliberative framework. Participatory budget does not only cover one phase of budgeting, but it covers the whole process including the implementation, monitory and evaluation. Therefore, more priority is given to the first step where in citizens can put their agenda into decision setting. The outcomes of the process resulted in transforming citizen's life into the new age and citizens delivered better education, social and health services especially the middle class citizens. This might be associated to the participatory budgeting programs in Tanzania where government concentrated on the poor and marginalized rural communities (Wampler, 2008)
2.2.3. Employees Participation and public Services Delivery
A literature shows the relationship between employee’s participation and public service delivery. Some results show positive significant relationship between employee’s participation and public service delivery, while some others find no relationship or negative relationship. Budget participation in Brazil and India has induced public expenditure for public services provided to poor communities (Vancott, 2008). The finding shows that the participatory budget increases the allocation of public funds to sectors that best works for citizens includes health, education and sanitation services. Similarly, the evidences from previous studies demonstrate that participatory budget influences the outcome of public services (Wampler, 2008). In the study of 390 municipalities in South America, it has been identified that the occurrence of participation in decision making increases the effectiveness of agricultural services. It might associate to the ability of ordinary citizens to determine their service (Spiess, 2012). Cites from the World Bank indicate that, PB increased pro-poor orientation services. The findings also indicate that a project that goes through public participation is more complicated compare to the project that decided by the government. This relates to the time and resources allocated for the processes. For instance, the governments spend millions of dollars for the training and empowerment during communicative service delivery program (Speer, 2012)
This money could be utilized in other projects. Also, the time they spend for the training and empowerment has caused the delays of the projects. However, the government should provide a mechanism to use fewer funds for the training process, instead empower citizens through volunteer works. Usually, employee’s participation takes time, and it has a very complicated setting compare to the centralized process. Therefore, the services that citizens receiving in the participatory budgeting program are more satisfactory for citizens, which shows a significant relationship between employee’s participation and service delivery (Motieri, 2018). Thus, participatory process facilitates the flow of information between citizens and officials, which consequently could be used to improve services. The success of such process depends on the situation and varies from one location to another. For instance, the same program used in Uruguay, was already failed in Venezuela (Goldfrank, 2003) and some other municipalities in Brazil (Wampler, 2010).
There was a positive relationship between employee participation, job satisfaction, and employee productivity and employee commitment (Goldfrank, 2003). This was an indication that employee participation in decision making leads an employee to perform much better that organizational Commitment to employee, also has a significant impact on both employee and organizational performance (Bou-Llusar, 2007)
Employee participation is essential in the promotion of better performance within the organization. The studies are in agreement that increased direct participation fosters better service delivery within the firm, this due to increased interaction between the personnel and the management which fosters employee empowerment (Creigh, 2012).
2.2.4 Employees Participation
Presentative investment is the interaction through which representatives are considered for undertaking part in dynamic that influences their workplace. pioneers will in general disregard the fundamental job of representatives (Kaiser, 2008). Worker interest is to a great extent affected by the initiative conduct inside an association. Faculty inside a firm will effectively try to be associated with dynamic that influences their workplace (Nerdinger, 2008)
Representative investment fills in as a device of improving the mechanical relations among workers and the administration just as making a feeling of having a place inside the association. With expanding representative association inside the firm or association, administrators can upgrade execution and improve appropriate conduct among the representatives; whereby worker's cooperation can be used as device of instigating expanded laborer's inspiration inside the association (Noah, 2008).
Delegate support is a type of worker contribution accomplished by choosing or choosing worker agents from the diverse office and groups to sit on the association board. The cycle is consultative where workers choose delegates who are ordered to talk about with senior administration gives that worry representatives, this gathering gives representatives an opportunity to add to recommendations before they are introduced to senior administration for execution (Apostolou, 2000).
Participative dynamic is a representative inclusion strategy portrayed as the degree to which bosses draw in workers in settling on key choices for the association (Kothari, 2004). The objective of participative dynamic is to empower the association draw in workers through contribution and therefore accomplish higher occupation execution. In any case, participation dynamic is a force sharing drive where dynamic jobs are divided among ranking directors and workers (Black and Gregerse, 2010). To be viable, participative dynamic ought to include every one of the workers in the association since it tries to tackle representative's issues and upgrade dynamic (Locke and Schweiger, 2009).
2.2.5 Public Participation
Public participation has become a modern mode of governance to legitimize democratic government through the inclusion of community actors for the purpose of resolving public shared problems (Klinke, 2011). Many works in this area created confusion and resulted in mismanagement of the entire process. He also acknowledged that different definitions muddled readers understand the true meaning of public participation. The concept is actually needs to be defined based on the study areas. It’s rational to argue that public participation in election process is different from public participation in public budgeting process (Tim Gray, 2006).
In this study, the term used to explain public participation in budget as part of public policy and decision making process. Public participation as the extent of the influence that citizens might have on the final decision related to public services (Andrews & Shah, 2002). Public participation is the process by which public concerns, needs, and values are incorporated into governmental and corporate decision making (Creignton, 2005).
Public participation is described as an ongoing communication and interaction between policy makers and stakeholders (Spiess, 2008). The literature also indicates that the aim of this multi-dimensional communication is to make everything clear which allows stakeholders to understand public budgeting process (Spiess, 2008). Public participation treated as “continuum” and that continuum classified into four categories, the first category is “inform the public” which means public should be aware of the government decisions. To some extend this one is relates to transparency and public access to government information by (Creighton, 2005). Therefore, not just ordinary citizens, but also employees from ministries have not been informed previously on the budget intention and plans (UNDP, 2009). Public participation is breached and not considered by the Tanzania Government. Creighton argues that information does not establish participation, but it’s an integral part of public participation that allows peoples to obtain complete information. The second category is “Listen to the Public.” Informing public is not enough to obtain a favorable outcome from government policies. When government listens to the concerns of people, cooperation and trust between policy makers and citizens it results on the improvement on accountability and transparency in governance.
In Tanzania government does not listen to public, but some policy makers in coordination with political parties formulating budget proposal. Instead of listening to public, the government listens to political parties. It relates public hearing and availability of access to the information as interact elements to seeking public participations which none of them fulfilled by the Tanzania. He maintains that access to information would profoundly refer to “checklist” or “procedural” public participation. In the absence of such procedures, the decisions will have unfavorable impact on policies. Public participation in the problem solving is important for the fact that government is an agent to serve citizens. It has been explained by Nuri that out the government of Tanzania does not engage expertise and citizens in the process. The last category is “develop agreements.” As the information accessed to people, government listens to public concerns and people engaged in the policy decision, both sides can develop agreements to pursue common goals and team up to overcome malfunctions. As discussed. According to Creighton budgeting in Tanzania is not participatory because none of these categories approached by the Tanzania (Creighton, 2005)
2.2.6. Transparency
Transparency is an essential tool of budgeting which implied by the democratic governments. It reveals adequate information on how the government policies formulated, how resources allocated, to what extend government fulfilled its accountability towards public in delivering services to the people. It inspires policy makers with data and information to improve the creativity and effectiveness of the policies (Goldman & Stern, 2011). Transparency refers to information disclosure or clarity of the activities. the terms transparency is derived from the combination of “trans” which means movement and “parent” which means visibility or clarity (Richard, 2004) with reference to dictionary of Oxford, based on this compound word transparent budget could be defined as a movement of information between government agencies and community members. Transparency in budgeting process means the disclosure of public information where everybody has access to reports and data on expenditure.
2.3 Issues and Solutions of Employees Participation
The level and effectiveness of employee’s participation relies on the environment and conditions that provided for employees and policy makers to interact. There are many challenges that limit the scope of employee’s participation, such as conflict of interests, inequality, and education level. One issue of employee’s participation is inequality and gaps between social classes. This issue undercuts motivations and impacts of employee’s participation (Faguet, 2009).
Equality is a pre-condition for the success of the participatory budgeting process. Inequality has a negative impact on employees to participate in collective decisions, participatory discussions, and cooperation between community members and policy makers (Bardhan & Ghatak, 2007). Other issues such as conflicts of interest, education status or education level, financial resources, capacity building, and information discourage participatory budgeting process (Krishna, 2006). Little details have given to understand how these limitations discourage participatory budgeting. Also, it’s not clear whether these limitations could be applied to the countries that are new in using participatory budgeting. It might be argued that each country has a particular environment, and that supposed to be considered when studying employee’s participation in budgeting process (Fung & Wright, 2001).
The success of overall participatory programs depends on several other conditions that related to the capacity and willingness of officials and civil society organizations (Speer, 2012). The officials in some countries are more responsive towards employees and willing to listen to their concerns. Scholars have identified that the influence and the size of civil society organization changes the effectiveness of the decisions (Eugren, 2008). The author believes that manipulation of decision process is to expand elites’ self-interest on behalf of the wider community. Elites and interest groups in many occasions, undermine participatory decision process to maintain their interest particularly when their interest clashes with the interest of wider community over budget preferences (Sheely, 2015). In such participatory programs, decisions reflect the interest of elites and interest groups rather than employees (Shah, 2007). To overcome manipulation, information should be disseminated (Durose & Rummery, 2006). To strengthen the relationships between government and employees, they recommended information dissemination, employee’s partnership, and consultation.
(Hickey, 2002) proposed possible solutions to several participatory issues. He recommends the replacement of social aspects of participation into political aspects of participation. Such practice shifts social activities into self-governing practices. This approach promotes employee’s participation, especially to guarantees employees engagement in decision related activities, particularly budget decision (Fung & Wright, 2003).
2.4 Civil Society Participation
The role of civil society organizations is essential in budgeting process. (Wampler, 2007) studied PB in Brazil and highlights their positive role. He critically analyzed the role of institutions that direct people to work hand in hand with policy makers and facilitate them with effective problem solving frameworks. The framework can be used to resolve service problems. It paves the way and creates communication channel which provides information, and links people to the government. That might help poor marginalized communities to raise their voices. Civil society involvement in public expenditure management ensures positive social and economic outcomes and initiates the maximization of confidence towards public institutions (Heimans, 2002). The World Bank recommends all countries to strengthen the role of the civil society organizations, employees in different organization and other people in the country even if they are not employed (all citizen) and “government decisions about how public money is budgeted and utilized” (World Bank, 2011). Apart from that, civil society organizations sometimes focus on the efficiency of spending, whether it causes poverty reduction and problem solving or not and may sometimes campaign against government spending to pressure officials to be open. However, in Tanzania there is no civic society organization working on budgeting issues and employee’s participation. There is hundreds of civic society organization that even created burden to the budget because they receive money from government. In exchange, they provide little or no support to improve administration system particularly the financial system.
(Moll & Ficher, 2000) produced scholarly argument in accordance to their research findings. They believe that individual participants in budgeting process publicize their individual needs and give up some of their rights to the public. This could be done through supports of civil society organizations. (Solidaries, 2003) quoted from one of his participants named “Roselain” to explore the significance of civil society organization in PB process. The process also prevents “clienteles and corruption” and promotes administration performance of budget formulation. In the absence of civil society organization, the bridge between social groups, employees and government might not be created.
2.5. Theoretical Literature Review
The oxford dictionary defined the word theory as supposition or system of ideas intended to explain something especially one based on general principles independent of the thing to be explained. Theories tend to present a systematic view of a certain phenomenon by specifying relations, definitions and propositions (Kenneth, 2005) As far as the research title is concerned, the following are the theory related;
2.5.1 Allocation of resource theory
Allocation of resource theory was developed by (Peteraf & Barney, 2003). It is concerned with the discovery of how nations, corporate, entrepreneurs or individuals distribute financial resources through budgeting process to attain financial goals. For corporate economic resource to attain sustained competitive advantage, it should have the following qualities: - priceless, rare, imperfectly imitable and non-substitutable. This calls for use of budgetary control systems to allocate those scarce economic resources in government institutions (Anantadjaya, 2008). The economic concept of resource allocation is an important area of study in an organization using the invisible hand theory. Under invisible hand theory, the allocation of resources is done through competition, supply and demand by individuals and corporate (Peteraf, 2003). Corporate distribute financial resources through budgeting in their attempts to meet predetermined financial targets. Therefore, the allocation of resource theory, help organizations in allocating financial resources at their disposal through budget process.
2.6 Conceptual Framework
A conceptual framework illustrates what you expect to find through your research, it defines the relevant variables for your study and maps out how they might relate to each other (Swaen, 2015). So conceptual framework describes the interrelationship between dependent variables and independent variables in a way that a researcher can easily understand.
2.6.1 Dependent Variable
Dependent variables are a variable whose changes result from outside causes, it is the variable that is influenced by other variables. This is variable affected by the changes in independent variable (Kothari, 2004). It is called the dependent variable because it ‘depends’ on the independent variables (Adam, 2008). The dependent variable of this study was budgeting process.
2.6.2 Independent Variables
The construct of three independent variables will be discussed in this section, namely deliberation, management and information against budgeting process. Employee’s participation dimensions are separately used against PB. Deliberation refers to rational discussion; management is a distinct process of planning, organizing, actuating and controlling, performed to determine and accomplish stated objectives with the use of human beings and other resources, and information refers to transparency and availability of documents, data, and reports related to budget.
2.6.2.1 Deliberation
Many scholars studied employee’s deliberation and others studied public deliberation, especially political philosophers, but little consideration has given to public deliberation in public policy making process (Stie, 2008). Scholars mainly treated public deliberation as a form of political democracy, and neglected the prominence of deliberation in administration and decision making process. The fact is deliberation can even occur in other forms of government, such as authoritarian regimes; but not as effective as democratic governments (Parkinson & Mans bridge, 2012). It is very significant to determine how employee’s deliberation or public deliberation influences policy decisions related to real life situation.
Public deliberation in general form is a multi-dimensional theory. It has studied in various types of research, including political philosophy (Cohen, 1997), communication (Carcasson, 2010), public opinion (Gastil, 2008), citizens’ juries and several others. It is an important motive of democratic governance in which urges stakeholders to involve in the governing process. Public deliberation is an employees and peoples in the country centric process that maintains the interest of the public and treats them as a nub of government decisions.
2.6.2.2 Management
Budget is an important tool of managerial control; managers make decision in a budgeting preparation that serve as a plan for action. A budget; shows managements operating plans for the coming period; formalizes managements plan in quantitative terms and forces all levels of management to think ahead, anticipate results and take action to remedy possible poor results. Management should frequently compare accounting data with budgeted projections during the budget period and investigate any differences that may occur, in PB all levels of management are responsible, where managers and employees are more likely to understand, accept, and pursue budget when they are involved in formulating it. Budgetary participation provides a setting for managers to exchange information and ideas with stakeholders for planning budget and effectively controlling the process (Poon & Tjosvold, 2001). Management has been used as a method in budget participation in order to explain budget plans and objectives (Chenhall & Brownel, 1998). Managements also facilitate information sharing during budget discussions. This will provide a framework where stakeholders can exchange their views over budgetary plans.
2.6.2.3 Information and Public Policy Participation
Governments should encourage active participation of employees in all sectors, especially on the issues relating to them. Disseminating information makes people to realize their rights and duties as well as fulfill their civic obligations. In the absence of accurate information, it’s impossible for public (employees and other people) to involve effectively in the decision making process. It could be argued that employee’s participation and availability of information or openness are two intertwined terms that influences the quality of decisions as well as the efficiency and effectiveness of the government.
The access to public information is well esteemed by people in participatory government. Although, policy makers are ambivalent toward employee’s participation, but it’s a legitimate right for every employees and other people to acquire knowledge and information from government on the policy formulation, implementation as well as evaluation (Jaeger & Matteson, 2009). Employee’s pressures and requests for information can be analyzed as determinant of oneness and integrity of the government. It could be interpreted as instrument to perform government policy more precisely and influence on decisions quality (Gregor, 2006)
Access to information prevents the misuse of public budgets, corruption, nepotism, the inaccuracy of the government (Relyea, 2009). Obviously, when provision of government information is accessible, public administrators may not conduct corruption acts as others auditing the system. For that, public information is an essential component that facilitates the functions of the society. Transparency also takes employees and other people towards creating new ideas, designing new projects and developing new services to stimulate economic growth and social well-beings. Therefore, to express their views, employees and other people in the country (citizen as whole) have to be well- informed. In that regard, government information can be used to benefit community members rather than agency itself.
Figure 2. 1 Conceptual Framework
Independent Variables Dependent Variable
Source: Researcher Design Basing on Literature Review (2021)
CHAPTER THREE
RESEARCH METHODOLOGY
3.0 Introduction
This chapter shows the way to systematically solve the research problem. It may be understood as the science of studying how research is done systematically. Under research methodology the researcher looks on the research design, unit of analysis, population, sample, sampling techniques, sources of data, data collection methods and data analysis and presentation.
3.1 Research Design
Research design is the arrangement of conditions for collection and analysis of data in a manner that aims to combine relevance to the research purpose. In fact, research design is the conceptual structure within which research is conducted. As such the design includes an outline of what researcher will do from writing the hypothesis and its operational implication to the final analysis of data (Kothari, 2004). The type of study that employed was case study.
A case study is intensity comprehensive have a look at of a person social group, a community, an institute or any social unit (Krishnaswami, 1993). Case study become used in this study because it facilitate intensive study of social unit that is a reason why case study have look at approach is being often used especially in social researches. Therefore, this design was used mainly to require appropriate and adequate data on impact of participatory budget on budgeting process.
3.2 Study Area
The researcher chooses TANAPA as a study area because TANAPA comprise all the national parks in Tanzania, so it gives the researcher a room to collect more and related information that covers a large area around Tanzania. TANAPA include 22 parks, and Serengeti National park becomes the first national park currently, the national parks covering approximately 99,306.5 square kilometers. Government established protected areas and outlines, how they are organized and managed. Not just Mount Kilimanjaro, the highest point in Africa, and Serengeti are attracting the tourists from all over the world but among other attractions there are 19 game reserves comprise an area of more than 42,000 km square, 40 controlled conservation areas and numerous marine parks as well. Above all, and at the top of the list for conservation categories there are 22 National Parks; successfully managed and maintained by Tanzania National Parks, commonly known as ‘TANAPA’. From 2019 onwards TANAPA was an authority, that is, it operates on its own, but after the Corona pandemic, TANAPA transformed into a government-run agency.
Tanzania has shown a great economic potential through its natural resources, cultural and tourism attractions. Ministry of Natural Resources and Tourism of United Republic of Tanzania (MNRT), responsible for management of Natural, cultural and Tourism resources is the decision-making authority in the matter of a network of wildlife Protected Areas (PAs) which is comprised of National Parks which cover approximately 15% of the land area and has the mandate to conserve and manage the wildlife in Tanzania, Game Reserves and Game Controlled Areas. The wildlife protected area network covers (33.5%) of terrestrial Tanzania’s land. In Tanzania, a mandate of wildlife administration falls under both the Central and the Local Government. The Local Government includes District Councils, Wards and Village Councils whereas the Central Government includes ministries, executive agencies, NCAA, TANAPA Parastatal organization and independent departments, whose role is to provide clear national policy and regulatory framework, stimulate and promote participation of various stake holders in the implementation of policy, manage core wildlife protected areas, provide professional standards, and to provide technical assistance in conservation and utilization of resources (TANAPA,2020).
Figure 3.1 the Map of Tanzania National Parks
Source: TANAPA Official Website: www.tanzaniaparks.com
3.3 Study Population
Population is any group of individual that has one or characteristics in common and that of interests to the researcher (John, 2006).
Target population is the group of individuals (or group of organization) with some common defining characteristics that a researcher can identify and study. Targeted population denotes where actual list of sampling units from which the sample is selected (Creswell, 2002) in this study was employees selected from TANAPA head quarter. The questionnaires were mainly distributed to the employees in different department of Tanzania National Parks head quarter. The study was conducted from Tanzania National Park (TANAPA). The total population of the study was 200 respondents.
Targeted population should be familiar or have experience about the problem of the study, so as to provide the accurate and related data or information relying on research topic, so as to give room to the researcher to collects data.
3.4 Sample Size
As the process of selecting a sample from a population (Kothari, 2004). Also sample size in research refers to a group of people or things that are taken from a larger whole or group and studied, tested, or questioned to get information that will be helpful in research. It is the representative of the population. Sample of 67 employees is estimated to be used by the researcher in data collection.
3.5 Sampling Techniques
Sampling technique is the name or other identification of the specific process by which the entities of the sample have been selected. The researcher used simple random and purposive sampling as the method of sampling technique. The two methods helped researcher to obtain a sample of 67 respondents from the targeted population of 200 respondents. And the sample of the study was obtained from the slovin’s formula of calculating sample size, which state as;
N/(1+((e) ^2))
The confidence level chosen was 90% which gives the margin of error (e) to be 10% and total targeted population (N) of 200, which provide the sample of 67 respondents.
3.5.1 Purposive Sampling
Purposive sampling allows researcher to select those participants who will provide the richest information (John, 2006). In this, researcher used 12 respondents from purposive sampling because they have enough information related to my research topic and those who are selected are from TANAPA headquarters. Purposive sampling technique is more reliable since the information collected in purposive sampling has a low margin of error, and also can produce results that are available in real time (Kothari, 2004).
3.5.2 Simple Random Sampling
This form of sampling is also recognized as chance sampling or possibility sampling in which each and each object inside the population has a same accidental of presence within the pattern and each one of the likely samples (Kothari, 2004). The method of simple random sample is more reliable because its accurate representation of the larger population, no easier method exists to extract a research sample from a larger population than simple random sampling (Kothari, 2004).
Under this case of simple random sampling, the researcher used 55 respondents from targeted sample size. Those who selected are from TANAPA HQ. This is because they have a knowledge concern participatory budget on budgeting process.
3.6 Data Collection Method
Data collection is the process of gathering and measuring information on variables of interest, through data collection it enables one to answer stated research questions, test hypothesis, and evaluate outcomes (Kabir, 2016) in this study, the researcher uses both primary and secondary sources of data.
3.6.1 Primary Data
Primary data refers to the fresh data which is collected from the field and used to solve problems (Adam, 2008). Through questionnaire and observation, the study addressed research problems and tested all hypotheses. This chapter discussed the methods that were used in this research. The chapter also conceptualized how the research model constructed.
3.6.2 Questionnaires
A questionnaire is a common method of data collection, where a set of written questions prepared for the respondents. Questionnaires could be distributed personally, mailed or to be distributed electronically through email or other electronic tools (Sekaran, 2003). Some of them were given almost a week to answer because they were employees and most of the time they were busy. The confidentiality of the respondents was measured. Therefore, questionnaires being an open ended questionnaire, so as to give a room to the respondents to express views, as well as closed ended questionnaire concerning the impacts of participatory budget. Different sets of questionnaires were designed to employees of TANAPA headquarter.
3.6.3 Observation Method
Observation refers to the purposeful, systematic and selective way of watching and listening to an interaction (Kumar, 2011). This is a method of data collection whereby the researcher directly goes to the field and makes observations on particular activity whose data is sought. This method has the advantage of the researcher since he or she can see directly the reality of the case and possible solution of a particular problem he or she researching on. Under the study a researcher was directly observing the determination Why is budgeting process in Tanzania lack of organization deliberation, as well as to examine how can transparency and access in budget information helpful in budgeting process and also to determine the roles of management in budgeting preparation in effectiveness of budgeting process.
3.7 Secondary Data
Secondary data are information acquired from writing source or information gathered by other individuals for some different purpose like documentary review (Kamuzora, 2007). In this study the researcher also used secondary data.
3.8 Data Analysis Strategy.
Data analysis is the process of systematically applying logical techniques to describe and illustrate, condense and recap, and evaluate data. The purpose of the data analysis is to give reader overview of commonly used statistical procedures and enough information to calculate many of them by hand or with aid of computer (John, 2006). The data collected of the study was quantitative data, quantitative data were analyzed by using descriptive statistics with the help of excel. The descriptive statistics is important because it enables the researcher to present data in a meaningful way.
The researcher for some instances had been use Microsoft word in analyzing both primary and secondary data. With the using of Microsoft word and Excel, the researcher become being able to present a number of data from the results. The evaluation becomes directed by way of studies goals and research question
CHAPTER FOUR
PRESENTATION AND DISCUSSION OF FINDINGS
4.1 Introduction
In this chapter research finding are discussed and analyzed, finding were analyzed by referring to the results obtained from the questionnaires, observation as the method of data collection. The finding of study was analyzed in the line with the specific objectives. The findings are concerned on answering the research questions and present the findings quantitatively by presenting in terms of numbers on tables, and qualitatively through observations that were observed by a researcher during field.
4.2 Demographic Information of the Respondents
4.2.1 Respondents of sex
The respondents to questionnaire from Tanzania National park officially are; 67 were 60% were male while the remaining 40% was female. More details about the sex of respondents are found in Table 4.1.
Table 4. 1 Sex of the Respondent of Tanzania National Parks (TANAPA)
Sex Frequency Percent %
Male 40 60
Female 27 40
Total 67 100
Source: field data 2021
From the above table 4.1, male occupied a larger portion of the respondents by 60% as compared to female who occupied 40%.
4.3 Marital Status of Respondents
The respondents to the questionnaire from Tanzania National Park officials 90% were married while the remaining 10% are single. More details about the marital status of respondents are found in Table 4.2
Table 4. 2 Marital Status Tanzania National Park officials (TANAPA)
Categories of respondent Frequency Percent %
Single 7 10
Married 60 90
Total 67 100
Source: field data 2021
The table above 4.2, indicate that 90% of respondents are in marriage, which is all about 60 respondents followed by 7 respondents which are 10% who are singles. Therefore, the responses in this study have much of the ideas from group of those in marriage than singles.
4.4 Age Groups of Respondents
The findings show that the ages of respondents from the group of TANAPA government officials were distributed across age groups. The age group leading others is the age between 21 to 31 with 25%, the age between 32 to 42 were 45%, 43 to 53 were 22%, while that between 54 to 60 was 8%. For more details, see Table 4.3 below.
Table 4.3 Respondents Age Group Tanzania National Park Officials
Categories of respondent Frequency Percent%
21-31 17 25
32-42 30 45
43-53 15 22
54-60 5 8
Total 67 100
Source: field data 2021
From the table, it’s clear shows that almost all age groups participated in the research.
4.5 Educational Level of Respondents from Tanzania National Park
The findings of this study indicate that the educational level of both groups of respondents was mainly covered by those with bachelor degree. Three percent (3%) had PhD level of education, fifteen percent (15%) had masters level of education, fifty-two percent (52%) had bachelor degree Education, twenty-two percent’s (52%) had diploma level of education, and eight percent (8%) had certificates level of education, the figure 4.4 below indicates the education level of both groups of respondents.
Table 4.4 Respondents Education Level from Tanzania National Park
Categories of respondent Frequency Percent %
PhD 2 3
Master degree 10 15
First degree 35 52
Diploma 15 22
Certificate 5 8
Total 67 100
Source: field data 2021
4.6. Employment Status of Respondents
Findings indicate that 90% of all respondents in Tanzania National Park headquarter are employed while 10% are not employed. The researcher thought it is necessary to know employment status of respondents so as to understand their ability for understanding on government budget processes. These data are further illustrated in Table 4.5 below.
Table 4.5 Respondent’s Employment Status
Categories of response Frequency Percent %
No 7 10
Yes 60 90
Total 67 100
Source: field data 2021
From the details above shows that from the group of employees in TANAPA headquarter who responded to this research were employed and this is a result of their education and this affect their understanding towards government budget processes and their rights to participate in formulating budgets process as their constitutional right.
4.7 Participation in budgeting formulation.
The research findings reveal that from the employees of Tanzania National Park headquarters 40% of all respondents has knowledge and participate on how government budget process is prepared while 60% do not participate in budgeting preparation and formulation. It’s shown in figure 4.6 below.
Table 4.6 Participation in budgeting formulation.
Categories of respondent Frequency Percent %
Yes 27 40
No 40 60
Total 67 100
Source: field data 2021
Results above shows that, though government has provided a guideline for budget process, employees have idea of it, but participation is very difficult and this result to many of them not participating in budget process as it requires and this led to violation of their primary right of understanding and participating in budget preparation.
4.7 The time participation in budgeting process.
The research findings show that employees from TANAPA headquarter there are some employees who had never participated in budgeting formulation and budgeting process, were some others they participate once, others twice and some others participate more than twice, as shown in Table 4.7
Table 4.7 The time participation in budgeting process.
Categories of respondent Frequency Percent %
Have never 27 40.3
Once 13 19.4
Twice 20 29.9
More than twice 7 10.4
Total 67 100
Source: field data 2021
On the study, 59.7% of respondents from Tanzania national park headquarter were participating in budget process, while 40.3% said they do not participate
4.8 The lack of employee’s deliberation in budgeting process.
Factors that cause the Lack of Budget Deliberation, most respondents either addressed no participation or lack of employee’s participation in budgeting process. The respondents also provided some factors that burden junior employee’s deliberation in the budgeting process. This section provides answers to the second research question “why is budgeting process in Tanzania lack of junior employee’s deliberation?” The factors classified into the following: The absence of good financial system, Political parties’ interference, Corruption and nepotism, Budget limitations, the lack of trust due to employee’s experience in budgeting process. The result was shown in the table 4.8
Table 4. 8 The lack of employee’s deliberation in budgeting process.
Categories of response Frequency Percent %
Yes 39 58.2
No 28 41.8
Total 67 100
Source: field data 2021
4.9 The role of management in budgeting preparation to the effectiveness of budgeting process.
The Influence of management role on budget decision associated to the budgeting process are used as a tool on continuing participatory process. This section provides an answer to the third research question which aims to examine how the role of management in budgeting preparation impels the effectiveness of budgeting process. It shown in table 4.9
Table 4.9 The role of management in budgeting preparation to the effectiveness of budgeting process
Categories of respondent Frequency Percent%
Yes 40 59.7
No 27 40.3
Total 67 100
Source: field data 2021
4.10 The help of transparency and access to budget information.
This section explains the situation in which budget information are more needed so as to create confidentiality to employees to participate in budget formulation and to provide their opinion, Access to information prevents the misuse of public budgets, corruption, nepotism, the inaccuracy of the government. It shown in table 4.10
Table 4.10 The help of transparency and access to budget information.
Categories of respondent Frequency Percent %
Yes 60 90
No 7 10
Total 67 100
Source; field data 2021
4.11 The practical of participatory budget process.
This section explains the situation in which some employees are excluded from budgeting formulation. It also provides a good interpretation of the problem statement, the first, second and third research questions. Actually, the condition of the budgeting process in the absence of some employees or their representatives is very critical. One of the major issues that arise in the absence of employee’s participation is opening doors for corruption. Officials will have a better chance to steal or to misuse public money. It shown in table 4.11
Table 4. 11 The practical of participatory budget process.
Categories of respondent Frequency Percent %
Yes 29 43.3
No 38 56.7
Total 67 100
Source; field data 2021
This section elaborates how government sets budget priorities in Tanzania. It gives an insight to understand whether employees are deliberated and centered in defining budget priority or not. The respondents were asked about the method of setting priority in participatory budget process.
Some respondents reported that decisions over budget priorities centralized by government, and employees have no role in prioritizing and selecting their demanded projects. Shamal Nuri identified that government performs centralized budget decision. Because of the existing classical system, the government has failed to deliberate employee’s needs. Unlike modern bottom up systems, centralized budget decision. He stated: “The budget is prepared inside ministries by some budget experts without having accurate and adequate data and without deliberating public needs” (Shamal,2015).
In Due to the complexity of the system and lack of transparency, Shamal Nuri was unable to answer whether prioritized projects reflects public need or not. However, he guessed that budget decision does not go along with public needs and conceded. “People sometimes requesting a new road, but the government renovates the old one or builds a new road in different locations which is not really requested by them. This happens because the Tanzania doesn’t have priority. For instance, the residents of one village may need water, but the government builds a stadium” (Shamal,2015).
4.12 Increasing employees Satisfaction and Better Services through PB
Budget decision through participation can change the quality of decisions and the perception of employees of the services they deliver as articulated by Mohamed Haji. Some of the respondents underscored the relationship between employee’s service delivery and PB. Ali Hamasalih believes government cannot either fulfill public needs; neither accomplishes its budget goals due to the lack of financial resources and complexity of the system. Chapter Summary This chapter analyzed the result of qualitative data obtained from interviews. The study confirmed that budgeting in Tanzania lack of employee’s deliberation. This issue associates to the absence of good financial system, budget limitation, and political party's interference, corruption, and the lack of trust. This chapter also intensified the essence of participatory budget in budgeting process. Where participatory budget is seen to improve accountability and transparency in governance by making the budgeting process public, increase government efficiency, increase public services, legitimacy of decision and public needs satisfaction, and this chapter indicated budget information significantly increases the effectiveness of budget decision and it’s a pre-condition to maintain participatory budgeting programs. It also helps to combat corruption and poor financial
CHAPTER FIVE
SUMMARY, CONCLUSION AND RECOMMENDATIONS
5.0 Introduction
This chapter discusses the findings in details. The discussion part is divided based on the research questions. The findings will be compared and discussed in relation to the previous literature. It presents also summary, conclusions and recommendation.
This research comes up with interesting findings. Part of the findings is new and becomes a major contribution to the existing literature. These contributions highlighted in the theoretical and practical implications. A set of policy recommendations also provided to the government in order to conduct participatory budgeting. Recommendation for future studies followed which identified several research gaps for the future researchers interested to develop this research or conduct further research on the same issue. A conclusive summary of this thesis provided at the end of this chapter.
5.1 Practical Implications
This research provides a managerial contribution to public administrators and policy makers to improve public financing system. This study may have more practical contributions than theoretical because it’s related to the governance and public administration system. The government of Tanzania is in a serious condition concerning budgeting and financial management.
Employee’s participation and public participation is recently introduced to the Tanzania and officials do not have enough knowledge about the important of both employee’s participation and public participation in decision that even helps them to become successful in their positions. However, due to the lack of experience and research, little is known on this topic. In general, the research on participatory budget in Tanzania is very limited. If the government carries out such research, it might be costly.
This study defined several budget problems that affected on public life and country’s development such as mismanagement of public money, inadequacy of the projects due to the absence of proper deliberation, high rate of corruption, inaccuracy of budget related data, random selections of budget priorities. The findings are important implication that provided a framework for government to deal with budget in the modern way that both employees and citizens become part of decision making process in budgeting process. If the findings taken into consideration, the government will be able to improve public service delivery, public needs satisfaction, return on investment, equal distribution of services, better allocation of the resources, counter corruption, and minimizing the misuse of public budgets.
5.2 Policy Recommendations
The objective of this study was not only theoretically explaining the impacts of participatory budget on budgeting. It aims to offer policy recommendations to improve government financial management system. To conduct participatory budgeting, the Tanzania has to create an environment for it. Employees must be empowered through educational programs. Junior employees are not aware about their rights and duties in Tanzania. In coordination with junior employees in an organization, the government has to provide particular training courses. In the training, employees must be taught and prepared to engage in the budgeting and decision making process. Civil society organizations must be encouraged to play their true roles and help government institution in implementing such process. It will be another wasting if government does not know how to deal with available capital. Civil society organization can help if government encourage them and asking them to play their roles in educating and empowering employees. As employees trained, Tanzania can provide supports and programs to help employees to understand the details of participatory budgeting process.
5.3 Conclusion
In Tanzania, budget becomes a prevalent topic among both employees and citizens as whole. The revenue is largely coming from oil and other natural resources. A number of gaps allied with the budgeting found in this study and were left neither by the government, nor by the researchers. The good and modern participatory financial system might help to distributed budget more efficiently and better services could be endowed to both employees and citizens. Also, the Tanzania can develop the infrastructure of the region. Therefore, there are many gaps in the system without being determined.
In Tanzania there is high number of unemployment more than the people who are employed. This imbalance in the budget allocation has left several issues and increased services gaps. This issue should have been informed the government to reform its financial system and finds alternative to overcome service issues. Instead the government has employed hundreds and thousands new employees. Also, a large amount of money has been misused and inadequate information provided to employees and the citizens.
Employee’s participation in the budgeting process is portrayed as the inclusion of employees in the process of preparing and formulating budgets and giving them an opportunity to make their choices and prioritize their needs. Employee’s participation in budgeting process does not require democracy to function. Democracy may help to better apply some approaches of employee’s participation such as deliberation. Budget participation is different from political participation. Where political participation it is the voluntary activities undertaken by the mass public to influence public policy, either directly or by affecting the selection of person who make policies, for that, budget participation is treated as a model to improve public administration system and satisfying public needs.
Political participation is not as important as budget participation for junior employees and ordinary citizens. Because the one who implements budgets are junior employees in the organization and the ordinary citizen as whole. Everyone needs water, electricity, sanitation, roads, and other services, but not everyone needs to engage in politics. Employees in different organization and the ordinary citizens as whole are not empowered to participate in administrative and public financial policy making process. In the democratic systems, public participation in budgeting process becomes a crucial point to get citizens into the governing process.
This study becomes a gateway and important resource to academician and leads to further researches. The essence of employee’s participation was unknown in Tanzania. In the other words, there is inadequate research to show the magnitude of employees and public participation in Tanzania public budget and how the issue of budgeting could be tackled through participatory methods.
Three approaches of public participation used as independent variables namely deliberation, management and information. These approaches impact on budgeting process. Information is required for any participatory process, but not every participatory process could include deliberation. Deliberation is a form of participation that requires reason based discussion. Its more complicated process compared to others because it requires a particular setting and a more formal procedure.
This study embraced of three main objectives and three research questions. To achieve the objectives of this study, primary data were generated from survey questionnaire and face to face interview. The study was conclusive and different departments in TANAPA have taken as sample population. The semi-structured interview was more specific, attentive to the different employees in different department, from the result obtained, it has been concluded that employee’s participation exists in Tanzania, but it’s not regular. The participation mainly comes from employees who have connection in the government or experience.
Several contributing factors has been listed that caused the lack of employee’s deliberation, including absence of good financial system, budget limitation, political parties’ interference, corruption, and nepotism, and the lack of trust between government and junior employees. The study also found that government seldom deliberate employees in the budgeting process and that left negative influence in the budgeting process. The factors are mainly paralyzed government finance and made people to find themselves outside of the process. The study has found positive significant relationship between deliberation and budgeting process. The interview participants described the side effects of budget deliberation. Public deliberation as an important method of public participation has been adopted elsewhere and people enjoyed discussing budget variances and plans with policy makers. Deliberation is more towards the discussion and argument that occurs during participatory process and forums. Deliberation enlarges the scope of their understanding to public issues. Employees and citizens as whole establish an outline for government officials to promote common goods and overcome obstacles. Also, a different argument will be generated from discussions. A critical discussion gives the way to assist government to select best projects and make the right decision.
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