oa Botswana Institute of Administration & Commerce Journal - Budget preparation activities and manager involvement: the case of selected public enterprises in Botswana

Volume 1, Issue 2
  • ISSN : 1729-1070



This paper is based on the findings of an in-depth study into various aspects of budgetary and management control activities in two public organisations in Botswana. The focus of the current work is on manager participation in budgetary activities and resulting behavioural issues. The findings of the study suggest that the design and implementation of budgetary systems are highly influenced by rational postulates. The study also observed that inadequate accounting expertise within management teams further inhibited any efforts aimed at increasing manager involvement in budget-related activities.

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