The influence of organisational culture and budgetary participation on propensity to create budgetary slack in public sector organisations

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dc.contributor.authorAjibolade, S.O
dc.contributor.authorAkinniyi, O.K
dc.date.accessioned2017-10-12T15:58:26Z
dc.date.available2017-10-12T15:58:26Z
dc.date.issued2013-04
dc.descriptionStaff Publicationen_US
dc.description.abstractThis 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.en_US
dc.identifier.citationAjibolade,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.en_US
dc.identifier.issn2046-9578,
dc.identifier.uriwww.bjournal.co.uk/paper/BJASS_13_1/BJASS_13_01_06.
dc.identifier.uriconnection.ebscohost.com/.../influence-organisational-culture-budgetary-participation
dc.identifier.urihttp://ir.unilag.edu.ng:8080/xmlui/handle/123456789/2184
dc.language.isoenen_US
dc.publisher©BritishJournal Pu blishing, Inc. 2013.en_US
dc.relation.ispartofseriesStaff Publication;
dc.subjectOrganisational Cultureen_US
dc.subjectPublic Sectoren_US
dc.titleThe influence of organisational culture and budgetary participation on propensity to create budgetary slack in public sector organisationsen_US
dc.typeArticleen_US
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