Budgetary Participation and Managerial Performance in Public Sector Organisations: A Study from Nigeria
Budgetary Participation and Managerial Performance in Public Sector Organisations: A Study from Nigeria

Summary/Abstract: This study investigated the impact of budgetary participation onmanagerial performance in the public sector organisations in Nigeria. Aquestionnaire was used to obtain the opinion of 174 managers (unit anddepartmental heads) in five public sector organisations located in Abuja, NigeriaFederal Capital. Results from statistical analysis (descriptive, factor analysis,Kruskal-Wallis tests, correlation and regression) show that there is high level ofbudgetary participation by managers in public sector organisations in Nigeria.Although budgetary participation was observed to positively and significantlyinfluence managerial functions such as planning, investigating, co-ordinating,supervising, evaluating, and staffing, it exerts the most on planning. The impactof budgetary participation on managerial performance appears to be moderate.Whilst it is desirable for public sector organisations to adopt sophisticatedbudgeting techniques, the study advocates for employees’ motivation and deeperinvolvement in budget matters as a way out of the traditional budgetingquagmire that public sector organisations are characteristically bedevilled with.

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