Zero-Base Budgeting: A System Approach to the Saudi Arabian School Districts Budgeting

Date of Submission


Document Type


Degree Name

Master of Science in Accounting




John Listro


Zero-base budgeting--Education--Saudi Arabia

Call No. at the Univ. of New Haven Library

AS 36 .N29 Acc. 1984 no.2


One of the objectives of the Saudi Arabian government is strengthening educational institutions at all levels, with effort concentrated on those measures that will improve efficiency and produce excellence in the educational programs. The traditional budgeting system used now in Saudi Arabia does not provide relevant information in achieving those objectives, efficiency and effectiveness. As a result of this deficiency and others, new budgeting systems have been developed in the United States. Zero-base budgeting (ZBB) is one of the latest systems. The concept of ZBB requires a justification for every proposed expenditure beginning from zero. The justification of the expenditure is required on the basis of expected output.

This study is an attempt to develop a practical ZBB model for the Saudi Arabian school districts. The first two chapters are devoted to the understanding of the concept of ZBB and its development in the United States.

The pre-implementation requisites and the implementation process are presented in the third chapter, with the advantages and disadvantages associated with the system.

To help understand the concept of ZBB, the experiences of ZBB users are analyzed, and the benefits and problems associated with implementing the system are identified.

Some aspects of the organizational development, management by objectives, and cost-effectiveness/benefit analysis have been recommended prior to, or concurrent with ZBB. These three management tools should be applied to bring about change, jointly-established goals and objectives, and accurate analysis of activities.

After the discussion of the management techniques, the development of a practical ZBB model for the Saudi Arabian school districts is presented in the sixth chapter. Six pre-implementation requisites are recommended. Four major processes of ZBB have been recommended to come up with an efficient budget document.

A four-step implementation strategy for ZBB has been strongly recommended. The seventh chapter also examines three potential obstacles to a successful implementation of ZBB in the Saudi school districts, and eight ways of minimizing the effect of these obstacles.

The implementation of ZBB in the Saudi Arabian school districts is strongly recommended. The participants in the implementation should strictly follow the procedures of the system so that a successful implementation can be reached.