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Assessing the Relationship between Budget Participation and Employees’ Performance of Public Universities in Ghana: a Case of University of Education

Listed author(s):
  • Eric Edwin Owusu
  • Gabriel Dwomoh


  • Mintah Collins
  • Gyamfuah Yaa
  • Ofori Daniel
Registered author(s):

    The study examined the relationship between budget participation and employees’ performance of public universities in Ghana using University of Education as the study area. It therefore seeks to explore the behavioral elements of budgeting process in the study area and determine budget participation relationship with employees’ performance and commitment to budget goal. The study employed the quantitative research methodology and used convenience and simple random sampling techniques to select 110 employees of the university as respondents. Data was analyzed using SPSS 16. The findings of the study showed that the relationship between budget participation and employees’ performance (attainment of budget goal) was positive though not significant connoting that budget participation alone cannot significantly influence attainment of budget goal. Despite that it cannot alone help an organization to achieve its budget goal; it was evident from the study that it serves as the foundation for the other behavioral elements to be realized in the budgeting process. The research therefore argued out strongly for policy makers to hammer on budget participation since it is the foundation of which the other behavioral elements to achieving budget goal revolves.

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    Article provided by Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences in its journal International Journal of Academic Research in Accounting, Finance and Management Sciences.

    Volume (Year): 4 (2014)
    Issue (Month): 1 (January)
    Pages: 85-95

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    Handle: RePEc:hur:ijaraf:v:4:y:2014:i:1:p:85-95
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    1. Wallander, Jan, 1999. "Budgeting -- an unnecessary evil," Scandinavian Journal of Management, Elsevier, vol. 15(4), pages 405-421, December.
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