Budgetary control practices and organizational performance of selected higher learning institutions in Goma, Democratic Republic of Congo

The objective of the study is to examine the relationship between budgetary control practices and the organizational performance of selected higher learning institutions in the city of Goma, DRC. This study was conducted in three higher learning institutes such as the Institut Supérieur d’Informatique et de Gestion, the Institut Supérieur de Commerce, and the Institut Supérieur de Tourisme in Goma town. The target population comprised 428 respondents from which a sample size of 207 respondents were selectedbased on their rankings as follows: members of the management committee and administrative staff from each of the three selected higher learning institutions. The study attained a Cronbach’s Alpha of coefficient > 0.7; Composite Reliability scores exceed 0.60 and the Average Variance Extracted ≥0.5 for all items. Which confirmed the reliability of the survey instrument and the convergent validity. The study established that Budgetary Control Practices have a strong positive correlation with Organizational Performance, and vice versa: R=0.936 and R²=87.5%. This study could provide several significant contributions for practice, research and policies in the field of education: in-depth understanding of budgetary control practices, identifying best practices, guidance for policy makers, improving organizational performance, the research base for future studies, data analysis with SMART PLS, etc.