Abstract

ABSTRACT The paper presents the results of a questionnaire survey from Ghana that investigates how perceived environmental uncertainty (environmental level factor) and organizational culture (organizational level factor) influence budget participation, and how budget participation in turn influences managerial performance. Data is gathered using a survey questionnaire responded to by 89 line managers with budget responsibilities. Results presented illustrate support for organizational culture influencing budget participation, but not for the possible influence of perceived environmental uncertainty on budget participation. Consistent with prior studies, budget participation was found to influence managerial performance. The study contributes to the emerging literature on management accounting practices in the developing world.

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