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Correlates of Budgetary Participation in the Nigerian Public Sector

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  • Oyewo Babajide Michael

    (Department of Accounting, Covenant University, Ota, Nigeria)

Abstract

Budgeting is a critical activity carried out by different-sized private and public sector organisations, apparently because of the multifarious functions which budgets serve. Most studies on budgetary participation (BP) have prominently focused on private-sector organisations, leaving out the public sector. This suggests limitation in the scope of generalizability of empirical results on BP to private sector organisations, and as such the need for studies specifically focusing on public-sector organisations, which is the thrust of this paper. The study adopted a quantitative research design, using multi-stage sampling. Questionnaire was used to harvest the perception of 174 managers in five public sector organisations in Nigeria. Statistics engaged for analysis were: percentage and range analysis, mean, standard deviation, factor analysis, correlation and regression analysis. Of the correlates examined, it was observed that Managerial Performance (r=.437, p = .000) and Environmental Uncertainty (r= -.138, p = .070) exert the most on BP.

Suggested Citation

  • Oyewo Babajide Michael, 2015. "Correlates of Budgetary Participation in the Nigerian Public Sector," International Journal of Corporate Finance and Accounting (IJCFA), IGI Global, vol. 2(1), pages 25-49, January.
    • Handle: RePEc:igg:jcfa00:v:2:y:2015:i:1:p:25-49
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    File URL: http://services.igi-global.com/resolvedoi/resolve.aspx?doi=10.4018/IJCFA.2015010102
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