Research Article

Budgetary Control Techniques and Performance Management in Plateau State University Bokkos, Nigeria

Ishaku Longji Jan1*, Bako Elisha Danazumi1, Patience Sendi2, Yohanna G. Jugu3, Damul Mikat Bulus4
1 Department of Accounting, Plateau State University Bokkos
2 Department of Accounting, Karl Kuum University Vom, Plateau State
3 UNIVERSITY OF JOS - NIGERIA
4 Bursary Department, Plateau state University, Bokkos
* Corresponding author: janlongji@plasu.edu.ng
Published: Jul, 2025
Pages: 238-254

Abstract

This study examined the relationship between budgetary control techniques and performance management in Plateau state University Bokkos. Nigeria. The study employed a field survey that is cross-sectional. The population of the study consists 60 staff in the bursary and audit department of Plateau State University of Bokkos and a sample size of 52 using Krejcie and Morgan (1970) sample size determination formula as well as purposive sampling technique which was adopted. This study employed the used of structured questionnaire as method of data collection and the hypotheses were tested using multiple linear regression as method of data analysis. Findings revealed that there is a significant relationship between budget planning, budget monitoring and control and performance management in the Plateau State University Bokkos. This study recommended that management of the university should integrate budget planning with strategic planning to ensure that the University's budget is aligned with its strategic goals, it is essential to integrate budget planning into the strategic planning process. This will enable the university to allocate resources in the most efficient and effective way possible.

Keywords

Budget Budgetary Control Techniques Performance Management

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How to Cite

Jan, I. L., Danazumi, B. E., Sendi, P., Jugu, Y. G., & Bulus, D. M. (2025). Budgetary Control Techniques and Performance Management in Plateau State University Bokkos, Nigeria. Management Sciences Horizon Journal, 1(1), 238-254.

I. L. Jan, B. E. Danazumi, P. Sendi, Y. G. Jugu, and D. M. Bulus, "Budgetary Control Techniques and Performance Management in Plateau State University Bokkos, Nigeria," Management Sciences Horizon Journal, vol. 1, no. 1, pp. 238-254, July 2025.

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