Considering the nature of the study, the purposive sampling and the stratified random sampling designs were adopted by
the researcher to select the enrolled interviewees because of the reality that the information required could only be
provided by strategic and middle line managers with responsibilities for budget preparation and execution. A total sample
of 108 staff was adopted using the Yaro-Yamane formula. The questionnaire was the main instrument for data collection.
The questionnaire wasused to collect information from the respondents. Data collected using questionnaire were coded,
analyzed and tested to answer the research questions and hypotheses.