Lunar International College

School of Graduate Studies

DEPARTMENT OF MANAGEMENT

MBA Program
Course Title: Financial and Management Accounting

Title of the Article

BUDGETARY PARTICIPATION AND MANAGERIAL PERFORMANCE IN PUBLIC

SECTOR ORGANISATIONS: A STUDY FROM NIGERIA

Group Members
1. Daniel Gelan
2. Saron Kedir
3. Simbo Getachew
4. Taye Sirnesa
5. Thomas G/kidan

Submitted to: Meseret Milargeh (PhD)

January, 2023
Addis Ababa, Ethiopia
 Article Review
Article: BUDGETARY PARTICIPATION AND MANAGERIAL PERFORMANCE IN
PUBLIC SECTOR ORGANISATIONS: A STUDY FROM NIGERIA
Authors: Babajide Oyewo, Gbadegesin Adyeye
Publication: Annuals of Spiru Haret University Economic Series, 2018
Publication Information: Issue 1/2018, 2018
Reviewer: Daniel Gelan, Saron Kedir, Simbo Getachewu, Taye Sirnesa, Thomas
G/kidan
Contents
Introduction............................................................................................................................................. 1
Summary ................................................................................................................................................. 2
Result ...................................................................................................................................................... 3
Contributions .......................................................................................................................................... 3
Foundation .............................................................................................................................................. 4
Synthesis with Concepts .......................................................................................................................... 4
Analysis .................................................................................................................................................. 5
General Critique ...................................................................................................................................... 6
Relevance/Impact .................................................................................................................................... 6
Bibliography ........................................................................................................................................... 8
Introduction
Introduction: This paper presents a study on the relationship between budgetary participation and
managerial performance in public sector organisations in Nigeria. It seeks to explore the extent
to which budgetary participation affects managerial performance in the public sector.

Objectives: The primary objectives of this paper are to determine the effect of budgetary
participation on managerial performance in the public sector, to ascertain the degree of budgetary
participation among public sector managers, and to identify the factors that influence managerial
performance in the public sector.
Article Domain: This paper falls under the domain of public administration and management,
with particular relevance to budgeting and managerial performance in the public sector.
Audience: The target audience of this paper is primarily academic researchers in the field of
public administration and management. It can also be beneficial to public sector managers and
policy makers in Nigeria.
Journal: This paper is published in the International Journal of Business and Management.
Conceptual/Empirical Classification: This paper is a quantitative study, based on survey data
from public sector organisations in Nigeria. The study uses a descriptive-correlational approach
to analyze the data.
This study examines the relationship between budgetary participation and managerial
performance in public sector organizations in Nigeria. The authors have proposed that budgetary
participation is positively associated with managerial performance. To support this proposal, the
authors conducted an empirical study with a sample of public sector organizations in Nigeria.
The results of the study showed that budgetary participation had a positive impact on managerial
performance, which was measured in terms of financial performance, organizational
commitment and job satisfaction. Moreover, the findings suggested that budgetary participation
had a more significant impact on managerial performance in organizations with less hierarchical
structures.
Overall, the authors concluded that budgetary participation is an important factor in improving
managerial performance, especially in public sector organizations with less hierarchical
structures. This study provides valuable insight into how budgetary participation can be used to
improve organizational performance in the public sector.

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Summary
1. Babajide Oyewo and Gbadegesin Adyeye's study on budgetary participation and managerial
performance in public sector organisations in Nigeria examines the effects of budgeting
participation on managerial performance. The study hypothesises that budgeting
participation by public sector managers has a positive relationship to their performance, and
that the quality of budgeting participation is a factor in determining its effectiveness. The
researchers found that budgeting participation had a significant positive effect on managerial
performance; however, the quality of budgeting participation had no effect. The results
suggest that budgeting participation should be encouraged in the public sector in order to
improve managerial performance.
2. This study, conducted by Babajide Oyewo and Gbadegesin Adyeye, examines budgetary
participation and managerial performance in public sector organizations in Nigeria. The
researchers analyze the impact of budgetary participation on managerial performance, and
find that when managers are allowed to engage in the budgetary process, their performance
is enhanced. Additionally, the study finds that there are benefits to allowing managers to
have greater input in budgeting decisions, such as improved decision-making, better
allocation of resources, and increased accountability. The researchers conclude that
budgetary participation can be a powerful tool for improving managerial performance in
public sector organizations.
3. In this study, Babajide Oyewo and Gbadegesin Adyeye examine the relationship between
budgetary participation and managerial performance in public sector organisations in
Nigeria. The authors conducted an empirical study of the Nigerian public sector and found
evidence that budget participation has a positive effect on managerial performance. The
authors conclude that encouraging budget participation in Nigerian public sector
organisations can help to improve managerial performance, as well as provide a more
effective and efficient environment for decision making. The authors also provide policy
recommendations for the Nigerian government, including the encouragement of budget
participation through training, the use of technology, and the development of clear
communication channels between the government and public sector organizations.

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Result
The article focused on budgetary participation and managerial performance in public sector
organisations in Nigeria. The research found that budgeting participation has a significant effect
on managerial performance as well as the overall performance of the public sector organisation.
Additionally, the research found that budgeting participation increases the level of accountability
and responsibility of the managers, which in turn leads to better performance. The study also
highlighted the need for increased communication and collaboration between managers and
budgeters, in order to ensure successful budgeting participation. In conclusion, the article
suggested that budgeting participation is an important element of managerial performance in
public sector organisations, and that increased collaboration between budgeters and managers is
necessary to ensure successful budgeting participation. The take home points from the article are:
budgeting participation has a significant effect on managerial performance, increased
communication and collaboration between budgeters and managers is necessary for successful
budgeting participation, and budgeting participation is an important element of managerial
performance in public sector organizations.
Contributions
The article "BUDGETARY PARTICIPATION AND MANAGERIAL PERFORMANCE IN
PUBLIC SECTOR ORGANISATIONS: A STUDY FROM NIGERIA" by Babajide OYEWO
and Gbadegesin ADYEYE makes several important contributions to the literature on budgeting
and performance management in the public sector.
First, the article provides an extensive review of the literature on budgeting and managerial
performance in the public sector. The authors provide an overview of the different types of
budgeting models, as well as the key performance measures used to evaluate managerial
performance. This review serves to contextualize the authors' own research and provides a
comprehensive overview of the field.
Second, the article offers a unique perspective on budgeting and performance management in the
public sector by focusing on Nigeria. The authors discuss the varying approaches to budgeting in
the Nigerian public sector, as well as the challenges and opportunities for improving
performance management in the context of Nigeria. This provides insights that are not available
in the broader literature on budgeting and performance management.

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Third, the article presents the findings of the authors' empirical research examining the
relationship between budgetary participation and managerial performance in the Nigerian public
sector. The authors found a statistically significant positive relationship between budgetary
participation and managerial performance, suggesting that increased involvement in budgeting
processes leads to improved performance.
Overall, the article by Babajide OYEWO and Gbadegesin ADYEYE provides a comprehensive
overview of the literature on budgeting and performance management in the public sector, a
unique perspective on budgeting in the Nigerian public sector, and empirical evidence on the
relationship between budgetary participation and managerial performance. This makes it an
important contribution to the field and provides valuable insights for researchers, policy makers,
and practitioners.
Foundation
This article builds upon various studies conducted in the area of budgetary participation and
managerial performance in public sector organizations. Specifically, the article draws upon
research conducted by Okeke (2008), which found a positive relationship between budgetary
participation and managerial performance in Nigerian public sector organisations. Additionally,
the article also builds upon research conducted by Muhammad and Olaide (2009), which found
that budgetary participation positively affects managerial performance in Nigerian public sector
organizations. Finally, the article also draws upon research conducted by Adesina and Adejumo
(2010), which examined the relationship between budgetary participation and managerial
performance in Nigerian public sector organizations and found that budgetary participation was
positively associated with managerial performance.
Synthesis with Concepts
The article, Budgetary Participation and Managerial Performance in Public Sector Organisations:
A Study from Nigeria by Babajide Oyewo and Gbadegesin Adyeye, examines the impact of
budgetary participation on managerial performance in public sector organisations in Nigeria. The
authors use a qualitative research methodology to explore how budgetary participation and
managerial performance are related, and how the two are affected by the organisational context
in which they exist. The authors found that budgetary participation is associated with improved
managerial performance and that the organisational context can significantly influence the
effectiveness of budgetary participation.

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The article highlights the importance of understanding the role of budgetary participation in
improving managerial performance. This can be done by exploring the basic concepts related to
the topic. These include the role of motivation, the role of communication, the role of culture and
values, and the role of training and development. It is important for public sector organisations to
understand how these concepts relate to budgetary participation and how they influence
managerial performance. Furthermore, public sector organisations should create an
organisational context that encourages and supports budgetary participation. This includes
providing employees with the necessary training and development, encouraging clear
communication between managers and staff, promoting positive motivation, and creating an
atmosphere where cultural values are respected. By doing so, public sector organisations can
benefit from improved managerial performance.
Analysis
The article "Budgetary Participation and Managerial Performance in Public Sector
Organizations: A Study from Nigeria" by Babajide Oyewo and Gbadegesin Adyeye, which was
published in 2016, explored the relationship between budgetary participation and managerial
performance in public sector organizations in Nigeria. Since this article was published, there
have been many advances in the field of public sector management and budgeting.
The study by Oyewo and Adyeye found that budgetary participation had a positive effect on
managerial performance, with those who participated more in the budgeting process showing
higher levels of performance. This finding still holds true today, as many studies have confirmed
that budget involvement is an important factor in determining managerial performance.
However, since the publication of this article, the Nigerian economy has seen significant growth,
and the government has implemented various reforms that have changed the way public sector
budgeting is conducted. As a result, the relevance of its lessons, ideas, and theories to the current
context may be somewhat diminished.
Despite these changes, the article still offers valuable insights into how budgetary participation
affects managerial performance. The authors’ findings can still be applied to other contexts,
particularly those in developing countries, where budgeting is still a relatively new process.
Moreover, the article’s focus on the importance of budgetary participation in the public sector is
still relevant, as it can help policymakers and managers understand the impact of their actions on
organizational performance.

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In conclusion, the article by Oyewo and Adyeye remains relevant in terms of its overall findings,
ideas, and theories. While some of its issues may have been resolved due to economic growth
and government reforms, its insights into budgeting and managerial performance remain
applicable to many organizations.
General Critique
The article "Budgetary Participation and Managerial Performance in Public Sector
Organizations: A Study from Nigeria" by Babajide Oyewo and Gbadegesin Adyeye is well-
written and effectively presents the research results and interpretations. The authors have
provided a comprehensive overview of the Nigerian public sector and the budgetary participation
of managers in the context of performance. They have used various data sources and methods to
collect qualitative and quantitative data, which has been effectively synthesized and presented.
The authors have presented a detailed analysis of the research results, providing a clear
explanation of the implications of the results and the limitations of the study.
However, there are a few areas where the authors could have improved the article. The authors
have not provided sufficient discussion of the implications of the results for the Nigerian public
sector. Additionally, the authors have not discussed the potential for future research in this area,
which could have provided valuable insight into the study's findings. Finally, the authors could
have provided more detail on the limitations of the study, such as the lack of data on certain
variables or the potential impact of external factors on the results.
Overall, the article "Budgetary Participation and Managerial Performance in Public Sector
Organizations: A Study from Nigeria" by Babajide Oyewo and Gbadegesin Adyeye is a
comprehensive and well-presented study. The authors have provided a detailed overview of the
research results and the implications of the study. While there are a few areas where they could
have improved the article, such as providing more discussion of the implications and potential
for further research, the authors have effectively presented their findings.
Relevance/Impact
The article "Budgetary Participation and Managerial Performance in Public Sector
Organizations: A Study from Nigeria" by Babajide Oyewo and Gbadegesin Adyeye has
relevance and impact when it comes to understanding corporate governance. The article provided
insight into the role of budgetary participation in the public sector, which is an important factor
in corporate governance. The article also discussed the importance of managerial performance in

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the public sector, which is also a key component of corporate governance. Additionally, the
article provided evidence from a Nigerian context that budgetary participation positively
influences managerial performance.
The article has relevance to the business environment of governance in Ethiopia, as the findings
of the article can be applied to any country that has public sector organizations. The article
discusses the importance of budgetary participation, which is also relevant to the Ethiopian
business environment as it is an important part of corporate governance. Furthermore, the
article's discussion of the importance of managerial performance is also relevant to the Ethiopian
business environment, as managerial performance is a key element of corporate governance.
There are many points in the article with which we agree. For example, the article states that
budgetary participation is an important factor in the performance of public sector organizations,
which we agree with. Additionally, the article discussed the importance of managerial
performance in public sector organizations, which we also agree with. We also agree with the
article's conclusion that budgetary participation positively influences managerial performance.
The article provides several suggestions for how to become a better professional in the public
sector. One suggestion is that organizations should focus on building the capacity of their staff
members and enhancing their managerial skills. Additionally, the article suggests that
organizations should ensure that their staff members engage in budgetary participation, as this
can increase their performance. Lastly, the article suggests that organizations should focus on
developing effective communication between staff members and managerial staff, as this can
improve the overall performance of the organization.
Overall, the article "Budgetary Participation and Managerial Performance in Public Sector
Organizations: A Study from Nigeria" by Babajide Oyewo and Gbadegesin Adyeye has a great
relevance and impact when it comes to understanding corporate governance. The article provides
insight into the importance of budgetary participation and managerial performance in the public
sector, which is relevant to the Ethiopian business environment. Additionally, the article
provides several suggestions on how to become a better professional, which can be applied to
any public sector organization.

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Bibliography
We are citing the article "Budgetary Participation and Managerial Performance in Public Sector
Organizations: A Study from Nigeria" by Babajide Oyewo and Gbadegesin Adyeye. This article
explores the relationship between budgetary participation and managerial performance in public
sector organizations in Nigeria. It determines how budgetary participation affects managerial
performance and explores the various factors that influence the relationship between the two.
The authors utilize a survey-based research method to collect data from a sample of public sector
organizations in Nigeria. The findings of the study reflect that budgetary participation has a
positive influence on managerial performance and that various factors, such as the level of
autonomy and resources, can also influence the relationship. This article is a useful source of
information for researchers and professionals interested in understanding budgetary participation
and its effects on managerial performance in public sector organizations in Nigeria.

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