European Journal of Accounting, Auditing and Finance Research (EJAAFR)

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Assessing the role of behavioural elements in budgeting and budgetary control process of public universities in Ghana: Case of University of Education


The study examined the role of budget behavioral element in the budget and budgetary control process of public universities in Ghana using University of Education as the study area. It therefore seeks to explore the behavioral elements of budgeting process in the study area and determine behavioral elements relationship with employees’ performance and commitment to corporate goal. The study employed the quantitative research methodology utilizing a cross sectional research design. It used purposive and simple random sampling techniques to select 110 employees of the University as respondents. Data was analyzed using SPSS 16. The findings of the study showed that there was a significant positive relationship between behavioral elements of budgeting and employees’ performance and commitment to corporate goal. The relationship between budget participation and employees’ performance was positive though not significant connoting that budget participation alone cannot significantly influence performance. Commitment to corporate goal had significant positive relationship with performance in the University. The finding implies that management should make budgeting processes more participative to enhance employee commitment to goal which can lead to improved performance

Keywords: Behavioural Elements, Budget, Commitment To Goal, Employees, Performance

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