“…Likewise, some of the studies investigated the impact of budgets on organizational performance and budget improves organizational performance (Abdullahi, Kuwata, Abubakar, & Muhammad, 2014;Elhamma & Taouab, 2015). Prior researchers show that balanced scorecard (financial measurement systems, and non-financial measurement systems) significantly enhance organizational performance (Mutai, 2015;Sahiti, Ahmeti, Sahiti, & Aliu, 2016). Some of the researchers suggest that organizational performance improves by using various elements of cybernetic controls like budgets, FMS, NFMS, and HMS (Anthony, 1965;Hoque, 2004).…”