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






budgeting, budgetary participation, public-sector organisations, managerial performance, traditional budgeting


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

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How to Cite

OYEWO, B., & ADEYEYE, G. (2018). Budgetary Participation and Managerial Performance in Public Sector Organisations: A Study from Nigeria. Annals of Spiru Haret University. Economic Series, 18(1), 47–76. https://doi.org/10.26458/1812