ABSTRACT
The main objective of this study therefore is to examine the impact of participation
in budgeting on work motivation in Nigerian organizations. To achieve this, staff
of Nigerian Breweries plc, Guinness plc and UNN were selected to provide
primary data required. Primary data was collected through the use of
questionnaires and oral interview.
The researcher also used secondary data which
was obtained from various documents and publications, textbooks, internet and
journals. He also used tables to record data collected for easy identification and
understanding. With the help of chi-square ( X2) and simple percentage method,
the researcher found out that, the adoption of participative budgeting in these
organizations have a great influence on workers moral; Employees are more
challenged with participatory budget when goals are not achieved than when
imposed budget system is practiced; Performance increases when employees are
motivated. However, the adoption of participative budgeting system by these
organizations does not mean all is completely well with participatory budgeting
method. It has some problems such as budget padding, lack of active cooperation,
too much participation and discussion can lead to vacillation and delay. To
appreciate the uses of participative budget as a tool for motivating employees and
enhancing performance in Nigerian organizations, problem areas were formulated
and investigated to help draw conclusions and recommendations were made on
how organizations in Nigeria can apply the concept of participatory budgeting
system in enhancing motivation which eventually lead to increase performances to
ensure that organizational objectives are achieved.
