摘要：Organizational Characteristicis an essential ingredient for moderating budgeting process. The study soughtto establish the moderating effect of Organizational Characteristics on therelationship between budgeting process and performance of Churches. Whilebudgeting process is important to organizations, previous studies have reportedconflicting results regarding the existence of budgeting process in Churches.Furthermore, there has been little focus on how organizational characteristicsmoderate the relationship between budgeting process and performance ofChurches. Also, not many studies linked budgeting process and organizationalcharacteristics to the performance of churches, and none combined the threevariables in one study. It was hypothesized that there is no moderating effectof Organizational Characteristics on the relationship between budgeting processand performance of Churches in Kenya. The study used positivistic researchdesign and descriptive design. Collecteddata from 104 Churches in Kenya were analyzed using statistical tests andcorrelational analysis. Multi regression analysis was used to test the hypothesis. This study finds that organizational characteristics have moderating effectson the relationship between budgeting process and the performance of churchesin Kenya. The study furtherfound that budgeting process is adequately practiced while organizationalcharacteristics affected budgeting process resulting in a positive performance.The study finds that Age, Size, technology, leadership style affect the performanceof Churches. The study recommends that Churches focus onstrengthening technology and leadership styles toenhance budgeting process and improve performance.
