L'IMPACT DE LA PARTICIPATION BUDGETAIRE ET DE L'INCERTITUDE ENVIRONNEMENTALE SUR LA PERFORMANCE ET LA SATISFACTION AU TRAVAIL

Habib Affes and Mohamed Ali Boujelbene
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Habib Affes: CREM [Tunisie] - FSEG Sfax - Faculté des Sciences Economiques et de Gestion de Sfax - Université de Sfax - University of Sfax
Mohamed Ali Boujelbene: CREM [Tunisie] - FSEG Sfax - Faculté des Sciences Economiques et de Gestion de Sfax - Université de Sfax - University of Sfax

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Abstract: By following the contingency approach, the present study examines the impact of budgetary participation and environmental uncertainty on performance and job satisfaction. Fifty three managers drawn from thirty Tunisian industrial companies participated in this study. Data were collected from managers using a questionnaire survey. The results indicate that environmental uncertainty moderates the effect of budgetary participation on both perceived managerial performance and job satisfaction. Our results suggest that organizations should encourage the participation of managers in the budgeting process especially in the current environment in Tunisia which is broadly characterized by a high degree of uncertainty.

Keywords: budgetary participation; managerial performance; job satisfaction; environmental uncertainty; Participation budgétaire; performance managériale; satisfaction au travail; incertitude environnementale (search for similar items in EconPapers)
Date: 2010-05-10
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Published in Crises et nouvelles problématiques de la Valeur, May 2010, Nice, France. pp.CD-ROM

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