Influence of Organisational Culture on Budget Related Behaviour as a Predictor of Performance in Nigeria Federal Universities.
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This study examined the effect of organisational culture on budget related behaviour of resource managers and the consequent effect on the performance of universities in Nigeria. A cross-sectional survey design was adopted. The population of this study comprised of all federal universities in Nigeria. Five hundred heads of academic and non-academic departments were drawn from the population using combinations of stratified and simple random sampling techniques. Data were gathered using a self-administered questionnaire with a response rate of 54.4% obtained. The data gathered were analysed using chi-square tests, correlation analysis, regressions and multivariate analysis of variance. Results showed that a control type of organisational culture (hierarchical and rational values) was more prevalent than a flexible type of organisational culture (group and developmental values) among the sample. Organisational culture was observed to have a statistically significant influence on budget related behaviour; With simple regression results at p< 0.05 with R2 values for components of budget related behaviour were 16.9%, 2.5%, 1.1%, 24.4%, 3.7% and 3.2% for participation, feedback, learning, communication, propensity to introduce budget slack and extent of compliance with budget respectively. In addition, Chi-square results at p<0.05 showed a significant relationship between choice of budget system and organisational culture. It was observed that intrinsic motivation moderated the effect of organisational culture on budget related behaviour with (R2 = 56.2%, 47.6%, 67.9%, 66.5% and 88%) for participation, feedback, learning, communication, propensity to introduce budget slack and extent of compliance with budget respectively. Significant relationships were also observed between budget related behaviour and performance. Results indicated that universities with flexible type of organisational culture recorded higher performance scores than universities with control type of organisational culture. Evidence from this study has shown that influence of organisational culture on budget related behaviour is important to the performance of universities in Nigeria. Results from the study have further shown that the balanced scorecard perspectives for measuring performance provide a more robust measure of organisational performance, which should be adopted by regulators of universities in Nigeria. The research also pointed the need to promote flexible type of organisational culture (group and developmental values) in the university system for enhanced organisational performance.
A Thesis Submitted to the School of Postgraduate Studies, University of Lagos.
Organisational culture , Budget , Organisational performance , Behaviour , Research Subject Categories::SOCIAL SCIENCES::Business and economics::Economics::Econometrics
Akinniyi,K.O (2014), Influence of Organisational Culture on Budget Related Behaviour as a Predictor of Performance in Nigeria Federal Universities. A Thesis Submitted to University of Lagos School of Postgraduate Studies Phd Thesis and Dissertation, 256pp.