Title: Corporate budget governance through the operating manager's commitment: what is the problem?

Authors: Anissa Dakhli; Habib Affes

Addresses: ISFF, Street 18 January 1952, 4000 Sousse, Tunisia ' FSEG, Airport Road, Km 4, 3018 Sfax, Tunisia

Abstract: The purpose of this paper is to investigate, from a contingency perspective, the practices of the budgetary participation in Tunisian companies. A qualitative methodology based on a multiple case study was adopted. For data collection, we combined the observation and interviews techniques. For this purpose, we participated in six budget meetings of an average duration of one and a half hours. Simultaneously, we conducted 39 semi-directed interviews supported by a guide and conducted face-to-face. For data analysis, we opt for a thematic content analysis approach. The results showed that some factors hamper the development and success of budgetary participation by creating a double dimensional incoherence-psychological and instrumental-between the ideal environment for a participative approach and that of the Tunisian company.

Keywords: budgetary participation; behavioural contingency theory; structural contingency theory; emerging economy.

DOI: 10.1504/IJMP.2023.133099

International Journal of Management Practice, 2023 Vol.16 No.5, pp.658 - 675

Received: 02 May 2021
Accepted: 04 Nov 2021
Published online: 01 Sep 2023 *

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