The consequences of information asymmetry, task and environmental uncertainty on budget participation: evidence from Malaysian managers

Yuserrie Zainuddin, Sofri Yahya, Noor Nasir Kader Ali and Abdalmunaem Saleh Abuenniran

International Journal of Managerial and Financial Accounting, 2008, vol. 1, issue 1, 97-114

Abstract: The role of external and internal contextual variables that affect managerial participation in the budgetary process are not well understood, particularly managerial participation in manufacturing firms. By adopting a contingency approach, this study is trying to contribute to the existing literature by incorporating information asymmetry, perceived environmental uncertainty and task uncertainty (analysability and variety) as key factors to budget participation. A survey method through structured questionnaire was employed. There are a total of 77 respondent managers. Multiple regression analysis was conducted and the study found that task variety is significantly related to participation. However, information asymmetry, task analysability and perceived environmental uncertainty are not significantly related to budgetary participation.

Keywords: budget participation; information asymmetry; task uncertainty; environmental uncertainty; Malaysian managers; Malaysia; manufacturing firms; budget setting. (search for similar items in EconPapers)
Date: 2008
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