Organizational performance is a major issue of concern to stakeholders in any business. Stakeholders are of keen interest on the positive performance of the business
enterprise they have interest in. Boosting performance however does not start during regular activities of the organization, but before the regular activities commence through budgeting and during the regular business activities of the organization towards the
attainment of the organizational objectives. This research dealt with the impact of employee participation in budgeting as well as the adoption of effective budgetary
control in the improvement of organizational performance of medium and large scale enterprises in Nigeria. The data used for this research was collected through the
administration of research questionnaire to employees of medium and large scale enterprises in Nigeria. The research hypotheses were tested using regression analysis
and correlation. At the end of the research, it was found out that employee participation and in budgeting as well as effective budgetary control are essential tools for the
enhancement of organizational performance. The research therefore recommends that medium and large scale companies should adopt the bottom up budgeting system by
allowing employees participate in budget formation, as well as the use of periodic budgetary control method
