Int. J. of Accounting and Finance   »   2015 Vol.5, No.1



Title: Impact of environmental uncertainty on the relationship between budgetary participation and managerial performance and job satisfaction: some Tunisian evidence


Authors: Mohamed Ali Boujelbene; Habib Affes


Faculty of Law, Economics and Management, Jendouba, Tunisia; Faculty of Economics and Management Sciences, Laboratory of Research: LARTIGE, Sfax, Tunisia
Business Administration, Jazan University, Kingdom of Saudi Arabia; The Faculty of Economics and Management, Sfax, Tunisia


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.


Keywords: budgetary participation; managerial performance; job satisfaction; environmental uncertainty; Tunisia; managerial participation; budget setting process.


DOI: 10.1504/IJAF.2015.067684


Int. J. of Accounting and Finance, 2015 Vol.5, No.1, pp.27 - 47


Available online: 21 Feb 2015



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