Impact of Budgetary Participation and Organizational Commitment on Managerial Performance in Nigeria

Adenuga Abiola Oluwalope, Ojediran Sunday


Following the prevailing uncertainties in Nigerian business environment, managers and stakeholders require the need to be poised, prepared and plan to compete favourably under the rapidly shifting condition in order to remain relevant and profitable. This study examines the relationship between budget participation, organizational commitment and managerial performance in Nigeria. Primary data were obtained from copies of questionnaire distributed to members of staff at managerial levels at Nestle NIG-food, Nigerian Breweries-drinks, Flour mills-food, 7up Bottling company-drinks, Cadbury-food, Unilever-food, Vitafoam NIG-others categorized based on the nature of their business and analysed through use of Statistical Package of Social Science (SPSS, Version 20) as correlation and regression were used to evaluate relationships among variables. Findings revealed that participation in budget activities and commitment to work done by individuals in an organization positively impacts managerial performance, hence this assertion cannot be overlooked or ignored as it supports the empirical body of positive impacts. It is therefore recommended that organizations should engage in activities that will promote budget participation and commitment and also consider other processes and events that could be explored upon towards enhancing managerial performance.

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Accounting and Finance Research
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