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Daum, J.H. (2002) Beyond Budgeting: A Model for Performance Management and Controlling in the 21st Century. Controlling & Finance, 5, 33-34.

has been cited by the following article:

• TITLE: Internal Resources Mobilization and Financial Control of Government Budget in Southwest Nigeria

  AUTHORS: Festus Oladipupo Olaoye, Idowu Gabriel Borode

  KEYWORDS: Internal Resources Mobilization, Financial Control, Government Budget, Southwest Nigeria

  JOURNAL NAME: Journal of Service Science and Management, Vol.12 No.4, June 25, 2019

  ABSTRACT: This study examined the impact of internal resources mobilization and financial control of government budget in southwest Nigeria. The study focused on all the southwest states over a period of 15 years (2003 to 2017). Pooled OLS estimation, fixed effect estimation and random effect estimation were used in the study, alongside trend analysis. Result showed significant trend of resources mobilization performance, though with varying strength of fluctuation across the sampled states. Internally generated revenue exert positive significant impact on government financial control measured in terms of revenue budgeted actual variance (0.407566, p = 0.000