Participative Budgeting, Organizational Commitment and Managerial Performance: Evidence from Nigeria
Publish place: Iranian Journal of Management Studies، Vol: 17، Issue: 4
Publish Year: 1403
نوع سند: مقاله ژورنالی
زبان: English
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شناسه ملی سند علمی:
JR_JIJMS-17-4_001
تاریخ نمایه سازی: 2 مهر 1403
Abstract:
The influence of participative budgeting, organizational commitment, and interaction of participative budgeting and organizational commitment on managerial performance in budgeting activities is an area in management accounting that is continuously receiving research attention. Earlier studies were conducted in developed countries and focused on large firms, excluding small and medium-size firms and reported conflicting findings. This serves as the motivation for the study. The study population consisted of all Sachet and Table Water producing firms registered with the Delta State Ministry of Commerce and Trade, Nigeria. A sample of ۱۵۰ firms was selected based on purposive sampling technique. Data were obtained through the administration of questionnaires by research assistants of the sampled firms. Multiple regression analysis was deployed to estimate the influence of participative budgeting, organizational commitment and the interaction of participative budgeting, and organizational commitment on managerial performance of budgeting activities. Findings show that participating budgeting, organizational commitment and the interaction of participative budgeting and organizational commitment have a positive and significant influence on managerial performance. The findings have policy implications for organizational control design, the budgeting system, strategies for involving managers in budgeting, instilling their organizational commitment, and improving their performance.
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Authors
Idowu Eferakeya
Dennis Osadebay University, Anwai-Asaba, Asaba, Delta State, Nigeria
Patani Edgars
Department of Accounting and Finance, Talladega College, Talladega, Alabama
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