Budgetary Participation and Managerial Performance in Public Sector Organisations: A Study from Nigeria
| Autor: | Gbadegesin Babatunde Adeyeye, B. Oyewo |
|---|---|
| Rok vydání: | 2018 |
| Předmět: |
lcsh:HB71-74
business.industry Public sector Staffing lcsh:Economics as a science Accounting management accounting budgeting General Medicine lcsh:Economic history and conditions Unit (housing) M4 Capital (economics) lcsh:HC10-1085 Statistical analysis business budgeting budgetary participation public-sector organisations managerial performance traditional budgeting |
| Zdroj: | Annals of Spiru Haret University. Economic Series; Vol 18, No 1 (2018); 47-76 Annals of Spiru Haret University Economic Series, Vol 18, Iss 1, Pp 47-76 (2018) |
| ISSN: | 2393-1795 |
| DOI: | 10.26458/1812 |
| Popis: | 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. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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