Authors : Dr. Michael Moyo; Dr. Gibbet Murambiwa Magaisa

Volume/Issue : Volume 10 - 2025, Issue 2 - February

Google Scholar : https://tinyurl.com/d6se39tr

Scribd : https://tinyurl.com/4bw4zu7u

DOI : https://doi.org/10.5281/zenodo.14930531

Abstract : Participative budgeting plays a pivotal role towards the performance of organisations. The private higher education institutions in Namibia are finding it difficult to incorporate junior level employees into participative budgeting. This has a negative effect on the performance of these institutions. The study adopted the quantitative research methodology. The sample size of the study was 150 senior and junior level employees within the private institutions of higher learning drawn out of the private institutions in Namibia. It was established that the junior employees were not part of the budgeting process. The paper recommended that it is critical to involve junior employees in the budgeting processes and decision- making processes.

Keywords : Budgeting, Budgeting process, Budgeting functions, Participative budgeting, Subordinates.

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