Budgetary Control Systems and Accountability in Kenya's Public Sector Organizations: A Management Accounting Perspective

Abstract : Budget control and accountability are key aspects of public sector financial management. Both in developed and developing economy, public institutions exist to manage public resources in an efficient, transparent, and accountable manner. Concerns about transparency and accountability in Kenya’s public sector institutions are a result of corruption, mismanagement of funds, weak internal control, and inefficient management of public resources. From a management accounting viewpoint, budgetary control systems aid in the planning, coordination, and evaluation of activities. This research explores the contribution of budget control systems to accountability in public sector institutions in Kenya. Specifically, it examines the contribution of management accounting techniques to transparency, governance, operational and financial accountability. The study also examines the key challenges in public sector budgeting relating to politics, behavior, inadequate technology and corruption, and recent trends such as digital budgeting, and performance-based budgeting. A Structured Literature Review was utilized, accessing publications from 2020 to 2026, including peer reviewed journals, government publications, authoritative policy papers, and other relevant and scholarly works. The research concludes that efficient budget control systems enhance governance and operational effectiveness, and facilitate transparency in public sector institutions. It also posits that the enhancement of budget control systems is essential for improving public financial management and accountability in Kenya.