Impact of environmental uncertainty on the relationship between budgetary participation and managerial performance and job satisfaction: some Tunisian evidence
by Mohamed Ali Boujelbene; Habib Affes
International Journal of Accounting and Finance (IJAF), Vol. 5, No. 1, 2015

Abstract: This study empirically examined the effect of budget participation on managerial performance and job satisfaction using a contingency theory approach. Perceived environmental uncertainty presents the contingent variable investigated. Fifty three managers drawn from 30 Tunisian industrial companies participated in this study. Data were collected from managers using a questionnaire survey. The results have indicated that environmental uncertainty moderates the effect of budgetary participation on both perceived managerial performance and job satisfaction. Our results suggest that organisations should encourage the participation of managers in the budget setting process mainly in the current environment in Tunisia which is broadly characterised by a high level of uncertainty.

Online publication date: Tue, 31-Mar-2015

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