行政と経営の見直し

概要

Relationship between Budget Participation, Budget Procedural Fairness, Organisational Commitment and Managerial Performance

Killian Osikhena Ogiedu and James Odia

This study examines the role of budgetary participation, procedural fairness and organizational commitment on managerial performance. It presents the results from a sample of supervisors in Nigerian manufacturing industries using the questionnaire method and the ordinary least squares analysis as the analytical tool. The results show that there is a three way interaction between budget participation, budget procedural fairness and organizational commitment that influence managerial performance. The study recommends, that in order to increase managerial performance, managers should be allowed full participation in budget preparation and that the budget procedures should be fair.