BUDGETARY ACTIVITIES AND GAMING PRACTICES OF INDUSTRIAL COMPANIES IN LAGOS, NIGERIA: AN INSTITUTIONAL PERSPECTIVE
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Date
2016
Journal Title
Journal ISSN
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Publisher
Departments of Accounting & Finance and Business Administration, Fountain University, Osogbo, Nigeria
Abstract
The aim of this study is to evaluate the effect of institutional pressure on budgetary activities and its moderating role on the relationship with gaming practices among employees of industrial companies in Lagos, Nigeria. A survey research design was adopted in this study. Multistage sampling was used in selecting 311 respondents from one hundred and fifty-seven (157) industrial companies. The study relied extensively on primary data which was obtained through questionnaire. The instrument was tested for reliability while probit and moderated regression analysis was used to test the propositions that were made. Results of analysis showed that institutional theory significantly moderated the relationship between budgetary activities and gaming practices of employees. The policy implication of findings suggests that institutional pressure should be minimized in order to curb gaming practices of employees and in doing this, emphasis should be laid more on non-financial measures in the appraisal of employees.
Description
Keywords
budgetary activities,, institutional pressure,, gaming practices,, behaviour
Citation
Omolehinwa, E. O., Fagbemi, T. O. & Akinniyi, O. K. (2016): Budgetary Activities and Gaming Practices of Industrial Companies in Lagos, Nigeria: An Institutional Perspective. Osogbo Journal of Management, 1(2), 46 – 61. Published by the Departments of Accounting & Finance and Business Administration, Fountain University, Osogbo, Nigeria.