Information Assymmetry, Task and Environmental Uncertainty, and Budget Participation

Authors: Zainuddin, Yuserrie; Ali, Noor Nasir Kader; Abuenniran, Abdalmunaem Saleh; Yahya, Sofri

Source: Sustaining Competitiveness in a Liberalized Economy: The Role of Accounting, Issue data not provided , pp. 73-91(19)

Publisher: Cambridge Scholars Publishing in association with GSE Research

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Abstract:

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

More about this publication?
  • Sustaining Competitiveness in a Liberalized Economy: The Role of Accounting
    The International Management Accounting Conference 4 was held in August 2007 in Kuala Lumpur to discuss issues pertaining to the role of accounting in liberalized economy. From the conference, it was clear that liberalized economy does impact the direction, nature and practices of accounting. In response to these challenges, accounting must play a proactive and relevant role to sustain the competitiveness of companies in the business environment. The book is organized in the following themes: Cost and Information Management; Performance Measurement; Strategic Alliance. The articles were written based on research findings of studies conducted in several countries including Malaysia, New Zealand, Indonesia, UK, India, Saudi Arabia and Botswana.
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