This thesis investigates firstly the relationships between budget participation on the one hand and managerial performance, job satisfaction and budget slack on the other. These relationships were investigated at individual level, directly or by using moderating variables like organisational commitment, job relevant information and locus of control. Secondly, the effects of external factors on budgeting process in public industrial sector in Libya. Specifically, it seeks to examine the budgeting process at the organisation level, and of the effects of external variables on it. It aims to give full information about the perceptions, beliefs and views of managers on budgeting process practices in the Libyan organisations. To examine the above relationships specific hypotheses were stated and triangulation method was employed in this study to collect data. 275 questionnaires were distributed to seven Electrical and Engineering companies located in Libya. Some interviews were conducted with managers in theses companies at three levels. 182 questionnaires were returned with percentage rate of 66%. The results revealed several interactive and direct relationships between independent and dependent variables. Regarding direct relationships, budget participation was found to have a positive correlation with performance and job satisfaction. On the other hand, it was found that there was a negative relation with budget slack. Regarding the effect of the interaction between participation and organisational commitment on performance, job satisfaction and budget slack the results revealed that there were was shown to be significant interactions. However, the effect of the interaction between participation and job relevant information on dependent variables was shown to be insignificant. Also the results revealed that the effect of the interaction between participation and locus of control on managerial performance and job satisfaction was significant. The results enabled the proposition of several tentative theoretical and practical implications for management accounting systems design, as well as several suggestions for future research. Overall, the results seem to contribute significantly to the understanding of organisational effectiveness through improved insight into factors underlying effective management accounting systems, particularly the use of the participation approach in budget setting.
| Identifer | oai:union.ndltd.org:bl.uk/oai:ethos.bl.uk:418124 |
| Date | January 2005 |
| Creators | Abofaied, Abdurizzag E. A. |
| Publisher | Manchester Metropolitan University |
| Source Sets | Ethos UK |
| Detected Language | English |
| Type | Electronic Thesis or Dissertation |
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