Budgetary Participation and Gaming in Nigerian Quoted Companies.
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Date
2013
Authors
Fagbemi, T.
Ajibolade, S. O.
Journal Title
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Abstract
Evidence of positive consequences of budgetary participation abounds in literature.
Although, authors have noted negative consequences arising from budgetary
participation which might hamper the process, empirical evidence of such is scanty
especially from the developing countries. The purpose of this study therefore, is to
provide empirical evidence of the relationship between budgetary participation and
gaming from Nigeria. Data were collected from three hundred and eleven (311)
managers of selected companies quoted on the Nigerian Stock Exchange, through a
questionnaire survey. Statistical tools of analysis consisted of arithmetic means,
independent sample t-tests and Pearson correlation analysis. The findings indicated that to a high extent gaming takes place in Nigerian quoted companies with "ignoring
certain job related activities when not monitored" recording the highest mean of 3.88.
Results also showed that budgetary participation has a statistical significant positive
relationship with gaming (r = 0.541). Significant differences were found in the extent of
gaming exhibited by managers under high and low budgetary participation setting with
higher level of gaming reported for higher participation. The study recommends greater
monitoring of job related activities in a budgetary participative setting.
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Keywords
Budgetary Participation , Gaming
Citation
Fagbemi,F. and Ajibolade,S.O. (2013) Budgetary Participation and Gaming in Nigerian Quoted Companies. Scottish Journal of Arts, Social Sciences And Scientific Studies, Vol. 9, (2), p. 77 - 90.