The influence of organisational culture and budgetary participation on propensity to create budgetary slack in public sector organisations
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Date
2013-04
Authors
Ajibolade, S.O
Akinniyi, O.K
Journal Title
Journal ISSN
Volume Title
Publisher
©BritishJournal Pu blishing, Inc. 2013.
Abstract
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.
Description
Staff Publication
Keywords
Organisational Culture , Public Sector
Citation
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.