Participative Budgeting, Organizational Commitment and Managerial Performance: Evidence from Nigeria | ||
| Interdisciplinary Journal of Management Studies | ||
| دوره 17، شماره 4، زمستان 2024، صفحه 1015-1030 اصل مقاله (471.97 K) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22059/ijms.2024.354441.675616 | ||
| نویسندگان | ||
| Idowu Eferakeya* 1؛ Patani Edgars2 | ||
| 1Dennis Osadebay University, Anwai-Asaba, Asaba, Delta State, Nigeria | ||
| 2Department of Accounting and Finance, Talladega College, Talladega, Alabama | ||
| چکیده | ||
| 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 150 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. | ||
| کلیدواژهها | ||
| Budget Participation؛ Budgeting Activities؛ Performance and Social Cognitive Theory | ||
| مراجع | ||
|
| ||
|
آمار تعداد مشاهده مقاله: 1,033 تعداد دریافت فایل اصل مقاله: 1,528 |
||