Abstract:
This study examined the effect of budget participation on budget performance, the
influence of motivation on budget performance and the moderating role of
motivation in the relationship between budget participation and budget
performance. A quantitative research approach was adopted, targeting a population
of 75 individuals: Accounts Officers, General Administrators, and Heads of
Departments selected from the University of Cape Coast. A sample of 63
participants was chosen with a confidence level of 95%. Data was collected using
a survey questionnaire. The findings revealed that budget participation significantly
impacts budget performance, and staff motivation significantly influences budget
performance. In addition, it was discovered that when employees are more
motivated, their involvement in budgeting has a stronger impact on budget
performance. It is recommended that schools, actively involve their employees in
the budget preparation and implementation process, as this positively affects budget
performance. Also, there must be inclusive budget planning and it was crucial to
foster clear communication of budget goals and objectives, involve employees in
the budgeting process, maintain transparency and open communication in the
workplace to enhance effective participation in the budgeting process.
