Budget behaviour and cultural contingencies: case study in a Tunisian company

Dakhli Anissa ()
Additional contact information
Dakhli Anissa: Sousse University, Sousse, Tunisia

International Journal of Contemporary Management, 2021, vol. 57, issue 2, 19-30

Abstract: Background Budgetary participation has a positive impact on a variety of emotional and behavioural responses. However, the review of empirical studies conducted in Tunisia reveals a low participation rate among operating managers in the budget control systems of their companies. Research aims The purpose of this study is to understand, from a contingency perspective, the practices of budgetary participation in Tunisian companies. It aims to explore forms of budgetary participation practised by Tunisian companies and examine to what extent Tunisian cultural variables explain these budgetary behaviours. Methodology A qualitative methodology based on a single case study was used. The data collected were the subject of a thematic content analysis. Findings The results show that the Tunisian companies have serious difficulties engaging in budgetary participation. Several factors hinder the implementation and operation of this budgetary practice. The primary factors include personality variables that, although interact with cultural values rooted in Tunisian society, create a psychological inconsistency between the ideal environment for the development and success of a participative approach and the environment of the Tunisian company.

Keywords: budgetary participation; Tunisian companies; cultural values; personality; case study; contingency theory; psychological inconsistency (search for similar items in EconPapers)
Date: 2021
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://doi.org/10.2478/ijcm-2021-0006 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:vrs:ijcoma:v:57:y:2021:i:2:p:19-30:n:1

DOI: 10.2478/ijcm-2021-0006

Access Statistics for this article

International Journal of Contemporary Management is currently edited by Regina Lenart-Gansiniec

More articles in International Journal of Contemporary Management from Sciendo
Bibliographic data for series maintained by Peter Golla ().