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Information Assymmetry, Task and Environmental Uncertainty, and Budget Participation

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Budget participation has been researched for its role as an independent variable. The basic premises that there are contextual factors that may influence the extent of managers participate in budgetary process. This study is trying to identify the factors that influence budgetary participation amongst managers in manufacturing firms. By adopting contingency approach, this study contributes to the existing literature by incorporating information asymmetry, perceived environmental uncertainty and task uncertainty (analyzability and variety) as key factors to budget participation. A total of 77 respondents responded to a survey structured questionnaire mailed to the form located in Penang, Malaysia. The results found that task variety is significantly related to participation. However, information asymmetry, task analyzability and perceived environmental uncertainty are not significantly related to participation.

Keywords: budget participation; information asymmetry; manufacturing firms; task and environmental uncertainty

Document Type: Research Article


Publication date: January 1, 2009

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