Assessment of Effectiveness of Government Accounting and Budgeting System (GABS) in Botswana

Abstract

An effective implementation of Government Accounting and Budgeting System (GABS) is critical to the success of any government business. This mixed method study investigated the effectiveness of Government Accounting and Budgeting System in the public sector of Botswana by analyzing the procedures, benefits, and challenges of the system. An exploratory research design was used whereby a sample of sixty respondents was selected from six government departments in Botswana using a stratified proportionate sampling method. Primary and secondary data collected for the study was analyzed using frequency, percentages, correlation and content analysis. The findings indicated that government accounting and budgeting system promotes efficiency in the public sector, as its introduction is positively related to accountability and decision making in an organization. This system has been effective as it has improved service delivery and saves time. Network connectivity, lack of skilled manpower and access of system by outsiders were the three major challenges whereas increase in qualified personnel, increase in training on GABS and a reliable backups system were determined major strategies to improve the system.

Keywords: Accounting system, budgeting system, computerized accounting system, government accounting, GABS