GOAL CLARITY AS A MODERATING VARIABLE BETWEEN BUDGET PARTICIPATION AND MANAGERIAL PERFORMANCE

ABSTRACT: Managerial performance is important for an organization, especially private sector corporate governance because the performance is the achievement level overview of the implementation of an activity.The main objectives of this study, therefore, was to examine the relationship of selecting goal clarity as a moderating variable between budget participation and managerial performance. A total sample size of three(3) selected banks who are enlisted on the Nigeria Stock Exchange  was selected from the research population of over Hundred companies using the convenient sampling method. Data analysis techniques in this study using regression analysis to determine whether the moderation of budgetary participation and budget goal clarity as independent variables affect the managerial performance of the Diamond Bank, Keystone Bank, UBA as the dependent variable. Findings from the study revealed that budget participation and goal clarity significantly affect the managerial  performance of leaders of organization. The researcher therefore recommends that managers are to set a clear objectives and also in their duty to participate in the estimate of income and expenditure within specific limits of the organization so as not to run into deficit.