The influence of organisational culture and budgetary participation on propensity to create budgetary slack in public sector organisations
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©BritishJournal Pu blishing, Inc. 2013.
This study investigated the relationship among organizational culture, budgetary participation and budget holders’ propensity to create budgetary slack in public sector organizations. Survey data were obtained from 272 budget holders in ten federal government-owned universities in Nigeria using a questionnaire. The data were analysed using descriptive statistics including arithmetic means; and inferential statistical tools including ANOVA and mediation regression analysis. Results showed statistically significant partial mediating influence of budgetary participation on the relationship between organizational culture and propensity to create budgetary slack(β= .707; R2= .496; F= 132.561 at p< 0.05). An interesting finding is that budgetary participation has a significant positive influence on budgetary slack. The study concluded that reform strategies focusing on using participation to reduce budgetary slack may not be appropriate in public sector organisations.
Organisational Culture , Public Sector
Ajibolade,S.O & Akinniyi,O.K (2013) The influence of organisational culture and budgetary participation on propensity to create budgetary slack in public sector organisations. British Journal of Arts and Social Sciences,Vol.13,(01),69-83.