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Improving Job Performance through Budget Participation: Case of Higher

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DOI: 10.5296/jebi.v10i2.21416

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 Journal of Entrepreneurship and Business Innovation
ISSN 2332-8851
2023, Vol. 10, No. 2

Improving Job Performance through Budget Participation: Case of

Higher Education Institutions

Mohamed Abdirahman Abdulle1,2, Dayah Abdi Kulmie1, & Mukhtar Sheikh Hussein1,3
1
Senior lecturer, Faculty of Economics and Management, Jamhuriya University of Science
and Technology, Somalia
2
Senior Lecturer, Faculty of Economics and Management, Benadir University, Somalia
3
Senior Advisor, Somali Disaster Management Agency, Somalia
Correspondence: Mohamed Abdirahman Abdulle, Senior lecturer, Faculty of Economics and
Management, Jamhuriya University of Science and Technology, Somalia. E-mail:
[email protected]

Received: July 30, 2023 Accepted: August 25, 2023 Published: September 7, 2023
doi:10.5296/jebi.v10i2.21416 URL: https://doi.org/10.5296/ jebi.v10i2.21416

Abstract
This study examined the role of budget participation on job performance of higher
educational institutions, in Somalia. The research design used for this study was correlational,
with data were collected through a questionnaire from 80 respondents from five universities,
located in Mogadishu, Somalia. Data analysis was conducted using SPSS software, revealing
that budget participation play a significant role in improving job performance. In conclusion,
it is evident that employee budget participation can serve as a crucial catalyst for promoting
employee and institutional performances within educational institutions. Moreover, the article
proposes that institutions may be able to avoid employee dissatisfaction, low performance
and poor management performance by putting in place an effective budget setting procedure.
In addition, the article makes the case that senior management should employ participatory
budgeting to foster a sound environment that promotes shared accountability, openness, and
responsibility, which eventually strengthening the institutionalization and sustainability of
these organizations.
Keywords: Budget, Budgeting Process, Budget Participation, Job Performance, Work
Performance, Education, Higher Education, Universities, Somalia
1. Introduction
A budgetary system gives the organizations many benefits including enhancing
communication and coordination, evaluating performance, and providing information that
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can be utilized in improving decision making, and encouraging and motivating employees
(Agarwal, 2021; Hansen & Mowen, 2007). A budget as a financial plan improves asset
utilization and controls over operational activities in an organization and preparing an
effective budget involves the ability to predict the future (Kristianto & Ratnawati, 2023; Nor,
2019). Recent studies show that budget participation is a fundamental factor that can improve
organizational performance and achieving the optimal short- and long-term goals (Nuraeni &
Zeyn, 2023). Effective managers encourage employees to participate in budget preparation
process with the aim of enhancing their performance which eventually maximizes
organizational profits (Atmaja et al, 2023). This gives employees an opportunity to
participate decision making process (Kristianto & Ratnawati,2023; Karie & Kulmiye, 2023;
Nor, 2022). Subsequently, participatory budgeting programs are implemented by
governments and organizations to allow stakeholders to participate in resource management
and decision-making process as to alleviate the job performance (Kristianto & Ratnawati,
2023; Anwar Shah, 2007). Budget participation originated in the nineteenth century, and the
pioneers argued that participatory budgeting will directly improve the performances of
governments and institutions (Park, at el., 2023; Elson & Norton, 2002).
Globally, budget participation arose in three waves in which each has a distinct adoption,
dissemination, and structural levels. The first wave began to spread in Brazil in the late 1980s
and was heavily supported by the workers’ party and NGOs. In the late 1990s and early
2000s the second wave reached in Brazil’s neighbors taking hold in towns and cities in
Argentina, Ecuador, Uruguay, and Venezuela. The third wave was put into effect by leftist
government adopting PB in places as diverse as Europe (Spain, Italy, Portugal, United
Kingdom), The US (Chicago), India (Kerala), Indonesia (Solo city) and Africa (Durban,
South Africa) (Baiocchi, 2005; Dias, 2014). The practice of participatory budgetary system
has extended in many countries in the world, including several of African countries and has
been applied by different institutions (Davidson, 2023 and Fu, 2021). These institutions have
realized the significance of budget participation as strategic thinking processes (Wolf, at el.,
2022; Elson & Norton, 2002; World Bank, 1994), and as result the style becomes a novel
approach (Manes-Rossi et al, 2023 and Wampler and Brian, 2000). Therefore, several experts
including Lehtonen & Radzik (2023) and Weygandt, et al (2009) remarkably argue that the
participatory budgeting makes the decision-making process more inclusive and transparent
and further increases management commitment and performance (Fu, 2021, Miller et al.,
2019) which eventually increases accountability (Kasetsart, 2010).
Education sector particularly higher education is remarkably significant to the advancement
of a nation to achieve the future vision, since it is an effective tool for transforming society,
though delivering high-quality academic, training and research programs that are essential for
achieving societal goals, ideological, cultural development and empowering people and
institutions, as well as a means of achieving the Sustainable Development Goals of 2030
(Dukova & Mastrantonio, 2023; Alpízar-Santana, 2019; Glewwe, 2002). The growing of
higher educational institutions in Somalia, i.e., universities and colleges became an indicator
of a nation's progress. This growth came due to several reasons, however, institution’s
capacity, systems and culture have influence on its performance. In the case of university,

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proper planning and financial management are essential for institutional development and
integrity. Nor (2018) asserted that academic quality, learning environment, facilities, image
and reputation are fundamental in education sector, but these elements have connection with
resource planning and management techniques adapted by the institutions. Good budgetary
systems can inspire managers, build confidence, and strengthen their dedication in delivering
the best level of performance. More importantly, when this system is implemented effectively,
it is easy to compare the performance with the pre-specified activities (Asaju, 2023; Kasetsar,
2010). However, in the last two decades the education sector of Somalia become one of the
fastest-growing sectors that attributed in tangible success and remained a strong determinant
of the country’s development; as a result, of the different institutions that undertake feasible
knowledge, research and sustainable practices that made essential development and increase
in the job performance through budget participatory practice to attain goals and objectives.
This requires academic attention in the query of how participative budgeting effects on job
performance in an organization (Fitriasuri & Dini, 2023, Hariyanti et al., 2021, Amir et al,
2020). In this regard, this study is mainly examined the relationship between budget
participation and job performance of universities in Somalia.
2. Review of Literature
2.1 Basic Concepts and Types of Budget
Terminologically, a budget is a formal, written, monitory expression of management's
strategy for a given time frame. Participation in the budget process is one of the most crucial
elements in establishing a positive atmosphere for budgeting; as a result, budget participation
states to the procedure that enables managers to take part in formulating, negotiating, and
debating their budget proposals. Once established, a budget is a crucial place to start when
assessing performance; as well as, promotes operational effectiveness and might improve
managers' productivity, self-assurance, loyalty, and trust (Weygandt, et al, 2009). On the other
hand, the demand for various resource kinds across various time periods must be anticipated
when creating a budget, there are three different budgets. Operational budgets are the first
one, and they include a summary of all the levels of activities including sales, purchasing, and
production. Financial budgets, such as balance sheets, income statements, and cash flow
statements, are the second category and describe the anticipated financial consequences of the
activities outlined in operations budgets. And the last one is capital budgets, which are
management documents that approve spending for resources like plant and equipment that
will have multiple years of useful life (Atkinson, et al, 2006). Likewise, Budgetary control is
another term for using budgets to manage operations; in which budget reports are used for
this type of control, since it contrasts actual outcomes with the intended goals. Under this
point, budgets are categorized into Static and flexible budgets. The first one is a projection of
budgetary data at asingle level of activity, this does not take into consideration data for
different levels of activity; In order to avoid surprises, businesses always compare actual
outcomes to budget data at the activity level that was used to create the master budget. The
latter, meanwhile, consists of a number of static budgets with varying levels of activity,
formerly it acknowledges that adaptability to shifting operational situations makes the
budgetary process more useful (Weygandt, et al, 2009). Furthermore, the length of the budget
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process, budgets can be classified into two categories. Budgets for certain time periods, such
as quarters or years, are created periodically. Budgets that are updated continuously as the
current period is removed and a new one is inserted are known as continuous budgets
(Atkinson, et al, 2006).
2.2 Budget Participation
In the formulation of the budget, it is imperative to engage various tiers of management in a
collaborative manner. This approach, known as participative budgeting, involves soliciting
input from lower-level managers to higher-ups. The merits of this approach are twofold.
Firstly, managers at lower levels possess intricate insights into their respective domains,
enabling them to furnish more precise budgetary assessments. Secondly, the involvement of
lower-level managers in the budgeting process enhances their perception of fairness in the
resultant budget. The overarching objective is to arrive at a budget that is perceived as
equitable and attainable by managers while aligning with the strategic objectives delineated
by top-level management. Achieving this objective not only fosters constructive motivation
among managers but also deters disheartenment and detachment that might arise if the budget
is perceived as unjust and impractical. Comparatively, the propensity for impractical budgets
is higher when devised top-down compared to a bottom-up approach (Weygandt, et al., 2009).
Furthermore, this participatory process aids in mitigating role ambiguity – a situation where
expectations associated with a role lack clarity concerning required performance levels
(Chenhall and Brownell, 1988). Participation serves to boost motivation as employees feel
valued and engaged. This, in turn, enhances self-esteem, job satisfaction, and cooperation
with management, leading to diminished conflicts and stress (Lin,2013).
Milani (1975) discerned between budget participation and non-budget participation.
Extensive research on trust has predominantly occurred in a psychological context. The
findings underscore trust's affirmative and substantial influence on behaviors that enhance job
performance. Meyer et al. (1993), stated that trust serves as a mediator between budget
participation and job performance. In essence, involvement in budget formulation cultivates
trust within an organization, thereby implying that budget participation positively shapes job
performance through the establishment of trust. Role ambiguity can be understood as the
extent to which role-related expectations, methods for fulfilling those expectations, and
potential outcomes are not adequately defined (Graen, 1976). Participating in the
budget-setting process holds the potential to address these dimensions. While the utilization
of goals or budgets, whether participatory or not, aids in clarifying expectations, involving
the manager in the budget determination process further elucidates expectations. This
involvement grants managers the opportunity to comprehend facets of role expectations that
might not be quantified financially for budgeting purposes. This opportunity is crucial, given
that certain aspects of the task might not be easily quantifiable in monetary terms.
2.3 Job Performance
Performance denotes the extent to which tasks inherent to an employee's role are
accomplished effectively, reflecting the degree to which job requisites are met (Lin ,2013;
Nor, 2018). Role ambiguity materializes when the expectations tied to an individual's role
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lack the required clarity regarding anticipated behavioral standards and performance
benchmarks. For instance, Van Sell (1981) concludes that such ambiguity tends to yield
undesirable outcomes, including diminished productivity, heightened tension, discontent, and
psychological withdrawal within work groups. Notably, a robust correlation exists between
role ambiguity and decreased job satisfaction, as extensively substantiated (Greene, 1972).
Moreover, compelling evidence supports the assertion that reduced role ambiguity correlates
with enhanced job performance. The fundamental assertion rests on the premise that
individuals grappling with a lack of understanding regarding their responsibilities and
evaluation criteria are prone to indecision, relying on a trial-and-error learning process. Such
unpredictability in behavior stemming from this predicament could ultimately lead to
compromised performance (Hamner & Tosi, 1974). Noteworthy instances corroborating this
stance are illustrated by Brief & Aldag (1976), who pinpoint detrimental effects of role
ambiguity on performance metrics for nurse's aides. While a negative relationship with
supervisory performance evaluations was observed, no such association was identified with
self-assessed work quality.
Similarly, Beehr et al. (1976) established a negative connection between role ambiguity and
commitment to quality, distinct from the lack of such connection to quantity, whereas Cohen
(1959) linked ambiguity to reduced productivity. This corpus of evidence strongly indicates
that heightened role ambiguity tends to be linked with a decline in both job satisfaction and
performance. In accordance with the model formulated by Meyer et al. (1990), individuals
endowed with abilities, kindness, and integrity exhibit a propensity to undertake calculated
risks and display behaviors divergent from prior study findings. Cook's (1980) examination
of employees in England highlights a robust and positive correlation between trust and
organizational commitment, underscoring the sway of trust in shaping the attitudes and
conduct of lower-tier managers. The allegiance of employees to allocate their time and
dedication to management and the organization is notably emblematic of the management's
proficiency in achieving established objectives (Nor, 2018).
2.4 Budget Participation and Job Performance
Numerous research studies have postulated a positive connection between budget
participation and employee performance. According to this perspective, engaging in
budgeting can foster heightened motivation, consequently leading to improved job
performance (Nouri and Parker, 1998). However, Brownell and Mclnnes (1986) discovered
that motivation could serve as a mediator in the relationship between budget participation and
job performance. Moreover, the literature presents mixed findings, with some studies
reporting a significant positive association between budget participation and job performance,
while others indicating a significant negative association (Nouri and Parker, 1998). The
impact of budget participation on job performance may be influenced by university
executives' perceptions concerning budget adequacy. When organizational goals hinge on
budget sufficiency, university executives, guided by trust and organizational commitment,
may strive to secure adequate budgets for their respective units. Consequently, budget
adequacy becomes a determining factor in the participation of university executives in
budgetary decisions (Kasetsar, 2010). Furthermore, accounting research has argued that
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subordinates often possess more accurate information than their superiors regarding local
conditions. In the agency-principal framework, subordinates are deemed to have "private"
information about local circumstances. Researchers have highlighted that allowing
subordinates to participate in the budgeting process may lead to the disclosure of such private
information, resulting in the development of more realistic plans and accurate budgets,
ultimately contributing to improved job performance (Murray, 1990).
Various research studies have yielded divergent findings on the impact of contingent
variables on budget participation and job performance. Notably, a contingent variable acts as
a mediator between budget participation and performance (Sekaran& Bougie, 2016).
According to Govindarajan (1986), identifying and investigating a mediating variable is
essential in understanding the relationship between budget participation and performance.
One such mediating variable is job satisfaction, which refers to the general attitude of
employees toward their work and is influenced by factors such as budget adequacy and
organizational commitment. Previous studies have demonstrated that organizational
commitment directly influences job satisfaction (Robbins & Judge, 2011). Hence, it can be
inferred that organizational commitment indirectly affects job satisfaction through its impact
on budget adequacy. Budget participation has been found to have a positive effect on job
satisfaction (Lin ,2013) and managers often prioritize job satisfaction due to its potential
impact on employee performance. The satisfaction-performance relationship is more complex
than the simplistic notion of "a happy employee is a productive employee." While the
correlation between job satisfaction and job performance is stronger for higher-level
employees, the relationship is particularly relevant for individuals in professional, supervisory,
and managerial positions (Lin, 2013). It is essential to recognize that the
satisfaction-performance link is intricate, involving multiple factors beyond the
straightforward path of satisfaction leading directly to performance (Lin, 2013).
3. Methodology
This study is based on correlational research design, to measure the variables of interest and
analyze the relations among them. The data for the current research came from primary
sources and use questionnaires to acquire data. The researchers selected five (5) universities,
based on their long-time in the operation and the number of the students they held, to gather
information and analyze the relationship between budgetary participation and job
performance. These universities are Banadir University, Mogadishu University, Simad
University, University of Somalia, and Plasma University, located in Mogadishu, Somalia.
The researchers targeted budget involved staff (faculty deans, their deputies, chief financial
directors, and other departmental managers). The study employed a questionnaire to collect
data from 80 respondents selected as sample using purposive sampling technique. The data
collected from respondents was analyzed using Statistical Package for Social Science (SPSS),
particularly descriptive statistics of drawing the average of data and correlation among
variables.

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4. Results and Discussions

4.1 Demographic Characteristics of the Respondents
Demographic information about the respondents is shown in Table 1. The data revealed that
76% of respondents were male and 24% were female, indicating that most respondents
identified as male. The majority of the respondents (44%) were between the ages of 31 and
40, while 37% were between the ages of 21 and 30, and 19% were over the age of 41. Most
respondents, according to this result, are between the ages of 31 and 40, and university staff
members in Mogadishu are similarly aged, at between thirty and forty. According to the table
above, 47.5% had bachelor's degrees, 42.5% had master's degrees, and 4% had PhD degrees.
These findings demonstrate that bachelor's and master's degree holders are more prevalent in
university-related fields in Mogadishu. The table also reveals the experience level of the
respondents. The percentage of respondents with two years or less of experience was 25, or
19%; those with three to four years of experience were 32 (40%); those with five to six years
of experience were 17, or 21%; and those with seven years or more of experience consisted
of 12, or 15%. This suggests that university personnel in Mogadishu stay in their positions for
three to four years, which expresses their confidence in their organization and increased
satisfaction with their jobs.

Table 1. Demographic characteristics

Demographic Characteristics Frequency Percent
Male 61 76%
Gender
Female 19 24%
Total 80 100%

Age 21- 30 years 30 37%

31- 40 years 35 44%
41 years and above 15 19%
Total 80 100%
Diploma 3 4%
Bachelor 38 47.5 %
Qualification
Masters 34 42.5 %
PhD 5 6%
Total 80 100%
less than one year 4 5%
1- 2 years 15 19%
Experience 3-4 years 32 40%
5-6 years 17 21%
7 years and above 12 15%
Total 80 100%

Source: Primary Data 2023.

4.2 Role of Budget Participation on Job Performance

The main goal of this study was to analyze the relationship between budget participating and
job performance. The empirical analysis found that budget participation and job performance
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are positively correlated (r=0.324, p<.0005) as shown in table 2. This result demonstrates that
these variables have moderate relationship. The imperial investigation show that budget
participation improves employee satisfaction and performance which improves organizational
ability to optimize results and reach its goals. Several previous studies including Myint, et al.,
(2019); Sugioko, (2010); Leach‐López, et al., (2009); Adler & Reid (2008); Yuen (2007);
found positive correlation between budgetary participation and job performance. Previous
studies reveal that this method of budget participation improves budget adequacy, satisfaction,
trust, and performance in workplace environment (Mah'd, 2020; Sugioko, 2010; Meyer, et
al.,1993). According to recent studies like Mah'd's (2020), there is a significant performance
difference between a top-down and bottom-up approach. In addition, the bottom-up approach
to budgeting produces higher performance indicators.

Table 2. Correlations between budget participation and job performance

Job
Budget Participation
Performance
Pearson Correlation 1.000 .324**
Budget Participation Sig. (2-tailed) .002
N 80 80
Pearson Correlation .324** 1.000
Job Performance Sig. (2-tailed) .002
N 80 80
Note. **. Correlation is significant at the 0.01 level.

5. Conclusion and Recommendations

This research examined the role of budgetary participation on job performance of Somali
Universities. The paper employed correlational research design to examine the relationship
between these two variables. The empirical analysis found that there is a positive correlation
between budget participation and job performance. The results of the study suggest that
universities may be able to improve their performance by implementing budget participatory
techniques more thoroughly. Based on these findings, it is recommended that universities
should establish effective budget committee who responsible for the budget issues and
promote employee involvement in budget preparation process to motivate them and to avoid
budget related problems which may affect organizational performance operationally and
financially. Implementing effective budget setting process could help universities prevent
employee dissatisfaction and poor management performance. Further, the paper suggests that
senior management should use participatory budgeting to create sound environment in which
mutual responsibility, transparency and accountability are encouraged which ultimately
enhances institutionalizations and sustainability of these organizations.

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