The Extent of Correlation Between the Budgetary Process Elements of Budgetary Control and Budgetary Participation with Service Delivery in Institutions of Higher Learning in Kenya: The Case of Multimedia University of Kenya

Abstract

The study was aimed at assessing the extent of correlation between the budgetary process elements of budgetary control and budgetary participation with quality service delivery in public universities in Kenya, focusing on a case study of Multimedia University of Kenya (MMU). A sample of 117 staff members of the institution provided the primary data utilized in the research. The first independent variable targeting of budgetary control was measured by performance indicators, budget analysis, and budget performance reports, while the second independent variable focusing on budgetary participation was measured using staff opinions, suggestions, request, follow ups, and proposals. The dependent variable of service delivery was captured in terms of timely debt payments, efficiency, meeting obligations, quality of service, and customer relations. Data collected were analysed using the Spearman correlation coefficient run on the SPSS application software. The findings of the research indicated a fairly strong positive and significant correlation coefficient of 0.692 between budgetary control elements and service delivery in Multimedia University, leading to the rejection of the null hypothesis: H0: There is no association between budgetary control and service delivery at the Multimedia University. The association between budgetary participation and perceived service delivery at the university equally yielded a strong positive and significant correlation coefficient of 0.722 that lead to the rejection of the null hypothesis that stipulated absence of an association between the two variables. It was the conclusion of the research that, as echoed by other researchers, budgeting control and budgeting participation of stakeholders, budget analysis and feedback, constitute elements of the budgetary process that lead to provision of quality services by organizations and which management of service organizations, such as universities should not overlook in the budgeting process. It was the recommendation of the research that other elements of the budgeting process including budgetary training and/or experience should be accorded to other stakeholders in the institution and not just the budget managers as well as for better budget-oriented service delivery in the organization.