Small and Medium enterprises’ (SMEs) assessment in budgetary controls and budgeting plays a

vital role in the organization’s planning and controlling its business. (Start og another sentence
nga pwede ma sumpay ani) given the evidence of its developing country. Researchers articulate
that the performance of its business depends on the perception of the entrepreneurs and managers
to budgeting and budgetary controls. (Same ari nga part) given that there are negative and
positive perception. In the article “An Assessment of Budgeting and Budgetary Controls among
SMEs: Evidence of a Developing Country,” (Mamorena Lucia Mastoso, Moses Nyathi and
Franklin A. Nakpodia, 2020) assess the effectiveness and perception of budgeting and budgetary
control systems among SMEs. While (ayaw pag gamit og while kung wala kay another sentence
nga mag sunod, example, while I’m writing this paper, I am also eating, mura siyag two works
done at the same time) this article developed a result that budgeting benefits from a positive
perception of the value of the budgeting and budgetary controls by SMEs stakeholders. In
addition, the study also determines that its perception mirrors the level of education of the SME
owner.

Matsoso, M., Nyathi, M., Nakpodia F., (2020) (if possible ayaw pag una ani, pwede ka
mag paraphrase sa gi sulti sa author then state nimo nga sa iya nag gikan ang idea, if dili ni idea
or like ila ning study, ingna nalang nga the author or researcher used) used data sampling that
focuses on manufacturing SMEs that have been operating for more than a year, with employees
of less than 200 individuals. They used a sample of 170 useful questionnaires from their
participants which are the managers of the latter. The researchers’ questionnaires contained
closed ended questions to ensure its objectivity also they adapted the frequency of operation
budget use of King et al (2010).(wala ko ka sabot ngano ni, ayaw pag state og citations kung
walay direct idea nga gikan sa researcher) Researchers relied on the Statistical Package for
Social Sciences software to reduce possible human errors during data analysis. Using the Chi-
square test Mastoso, et al, (2020) (ngano ni?) attained that there no significant difference
between the perception of skilled and experienced managers implementing budgetary controls
and level of education.

The researchers talk about a crucial topic concerning to the perception of the
entrepreneurs towards budgeting and budgetary control systems in SMEs, (cut ni ari, pag start og
another sentence) as entrepreneurs holds a vital role in our country’s economy. Entrepreneurs'
perception has significant relationships towards its business performance. Its perception depends
on how educated they are in budgeting and budgetary control system. However, the Mastoso, et
al, (2020) (again) used a participant who are managers and well-educated people in the said
topic. They did not show nor include those entrepreneurs that has no proper knowledge (if naa
possible other word kay much better, ambot if appropriate ang illiterate or if kani jud aw okay
rana) in budgeting and budgetary control system and how their business performs without
budgeting and budgetary controls. This information may cause irrelevant to future studies
considering that the researchers are biased I their data collection and their participants.