The impact of budget participation on information manipulation via environmental uncertainty: A study of quoted companies in Nigeria
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Date
2013
Journal Title
Journal ISSN
Volume Title
Publisher
Department of Business Administration, Faculty of Management Sciences, University of Ilorin, Nigeria
Abstract
Information manipulation such as pulling profits from the subsequent year into the current year has been suggested as being dysfunctional for organisations. Hence, this analysis, which examines the moderating effect of environmental uncertainty on the relationship between budgetary participation and information manipulation in quoted companies in Nigeria, was based on survey of managers in companies listed on Nigerian Stock Exchange. The result shows that there is a significant and positive relationship between budgetary participation and information manipulation (r = 0.59), budgetary participation and environmental uncertainty (r = .61). It was also discovered that perceived environmental uncertainty has a significant moderating effect (R2 = 0.029, F = 14.302, Sig. F = .000) on the relationship between information manipulation and budgetary participation. The study recommends the involvement of managers in budget setting.
Description
Keywords
Environmental uncertainty,, Dysfunctional behaviour,, Moderated Regression Analysis, Manipulation,, Budgeting,
Citation
Fagbemi, T.O., Ajibolade, S.O., & Akinniyi, O., Abogun, S. (2013): The Impact of Budget Participation on Information Manipulation via Environmental Uncertainty: A Study of Quoted Companies in Nigeria. Advances in Management, 12 (1), 42 – 54. Published by Department of Business Administration, University of Ilorin.