IDEAS home Printed from https://ideas.repec.org/a/ids/injmfa/v1y2008i1p97-114.html
   My bibliography  Save this article

The consequences of information asymmetry, task and environmental uncertainty on budget participation: evidence from Malaysian managers

Author

Listed:
  • Yuserrie Zainuddin
  • Sofri Yahya
  • Noor Nasir Kader Ali
  • Abdalmunaem Saleh Abuenniran

Abstract

The role of external and internal contextual variables that affect managerial participation in the budgetary process are not well understood, particularly managerial participation in manufacturing firms. By adopting a contingency approach, this study is trying to contribute to the existing literature by incorporating information asymmetry, perceived environmental uncertainty and task uncertainty (analysability and variety) as key factors to budget participation. A survey method through structured questionnaire was employed. There are a total of 77 respondent managers. Multiple regression analysis was conducted and the study found that task variety is significantly related to participation. However, information asymmetry, task analysability and perceived environmental uncertainty are not significantly related to budgetary participation.

Suggested Citation

  • Yuserrie Zainuddin & Sofri Yahya & Noor Nasir Kader Ali & Abdalmunaem Saleh Abuenniran, 2008. "The consequences of information asymmetry, task and environmental uncertainty on budget participation: evidence from Malaysian managers," International Journal of Managerial and Financial Accounting, Inderscience Enterprises Ltd, vol. 1(1), pages 97-114.
    • Handle: RePEc:ids:injmfa:v:1:y:2008:i:1:p:97-114
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=20464
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Tuan Khanh Vuong, 2023. "The State of Art in the Effective Budget Process for Small and Medium-Sized Enterprises," International Journal of Economics and Financial Issues, Econjournals, vol. 13(4), pages 66-72, July.
    2. Vuong Khanh Tuan & Premkumar Rajagopal, 2022. "The mediating effect of the budget process on the performance of small- and medium-sized enterprises in Ho Chi Minh City, Vietnam," Journal of Entrepreneurship, Management and Innovation, Fundacja Upowszechniająca Wiedzę i Naukę "Cognitione", vol. 18(1), pages 65-92.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:injmfa:v:1:y:2008:i:1:p:97-114. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=252 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.