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

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  • Mohamed Ali Boujelbene
  • Habib Affes

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.

Suggested Citation

  • Mohamed Ali Boujelbene & Habib Affes, 2015. "Impact of environmental uncertainty on the relationship between budgetary participation and managerial performance and job satisfaction: some Tunisian evidence," International Journal of Accounting and Finance, Inderscience Enterprises Ltd, vol. 5(1), pages 27-47.
    • Handle: RePEc:ids:intjaf:v:5:y:2015:i:1:p:27-47
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    Citations

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    Cited by:

    1. Zied Louizi & Mohamed Ali Boujelbene, 2016. "L'impact des caractéristiques du système d'information comptable et de l'incertitude environnementale sur la performance financière : Cas des PME tunisiennes," Post-Print hal-02273549, HAL.
    2. Jihene Ghorbel, 2019. "A Study of Contingency Factors of Accounting Information System Design in Tunisian SMIs," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 10(1), pages 74-103, March.

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