productivity is partly related to people’s needs. They work to impress and not with a feeling of fulfillme Fluvial process nt. The budgetary system puts more emphasis on the profit than on the welfare of the employees. Positive results may not be met in the long run hence, the low level of performance in the sites. Participation in the budget making is very essential in taming employee behavior. When employees are involved in issues affecting them, they tend to have a positive attitude on the job (Venkatesh, 2012). According to Henry Fayol (1841-1925), employees should be encouraged to show initiative despite the chain of command. Employees will have a positive attitude despite the job pressure and or difficulty. When they participate in the budgetary system, they feel the need to participate in the improvement of performance too as they know what is required of them (Cokins, 2008). In this case, the employees are not involved. They are required to meet the budget objectives without a say in the making of it. This is likely to make them feel left out and therefore, cannot accept the budget readily. They do not feel part of the decision making hence do not work towards improving performance. In any working environment, employees require to feel part of the decision making proce Fluvial process ss. This helps them accept most of the policies implemented as they feel part of the organization (Case Study). Another behavioral issue Fluvial process  likely to emerge is the feeling of alienation, that is, employees do not feel a sense of belonging in their work place. The budgetary system does not involve the employees. They are only used to meet the objectives set out in the budget. This can be perceived as oppression by the emplo Fluvial process yees and hence a bad attitude. Delegation of budgetary tasks to lower level management and employees help them understand the strategies (Cokins, 2008). As mentioned above, lack of employee participation in decision making makes them feel alienated.>