Год выпуска: 2012 Автор: Ifayemi Olayinka and Samuel Osundina Издательство: LAP Lambert Academic Publishing Страниц: 96 ISBN: 9783659157707
Описание
The objective of this research work is to examine whether budgetary control is a management tool for measuring performance. Second, we assess whether greater use of budgetary control for performance evaluation is likely to motivate workers and increase budgetary participation.Questionnaires was used as the instrument of drawing information from knowledgeable respondents and also going beyond the observation of the correlation between independent and dependent variables. The results from a sampled respondents from the case study provide strong support for the hypotheses developed. The results suggest that included in the managerial tools for performance evaluation is budgetary control system. The study recommended that Local Government policy makers should ensure that, their actual performance relates to the budgeted, and ensure that junior staff is recognized during budget formulation which tend to increase their budgetary participation, motivate the staff and also reduce...