Budgetary Activities and Gaming Practices of Industrial Companies in Lagos, Nigeria: An Institutional Perspective.
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Date
2016
Authors
Omolehinwa, E.O
Fagbemi, T.O
Akinniyi, O.K
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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.
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Keywords
Budgetary activities , Gaming practices , Institutional pressure , Behaviour
Citation
Omolehinwa, E.O, Fagbemi, T.O and Akinniyi, O.K (2016), Budgetary Activities and Gaming Practices of Industrial Companies in Lagos, Nigeria: An Institutional Perspective. Osogbo Journal of Management (OJM), vol.1 (2)