<abstract xmlns="http://www.w3.org/1999/xhtml">

<sec id="j_ijcm-2021-0006_s_013">
<h3>Background</h3>
<p>Budgetary participation has a positive impact on a variety of emotional and behavioural responses. However, the review of empirical studies conducted in Tunisia reveals a low participation rate among operating managers in the budget control systems of their companies.</p></sec>
<sec id="j_ijcm-2021-0006_s_014">
<h3>Research aims</h3>
<p>The purpose of this study is to understand, from a contingency perspective, the practices of budgetary participation in Tunisian companies. It aims to explore forms of budgetary participation practised by Tunisian companies and examine to what extent Tunisian cultural variables explain these budgetary behaviours.</p></sec>
<sec id="j_ijcm-2021-0006_s_015">
<h3>Methodology</h3>
<p>A qualitative methodology based on a single case study was used. The data collected were the subject of a thematic content analysis.</p></sec>
<sec id="j_ijcm-2021-0006_s_016">
<h3>Findings</h3>
<p>The results show that the Tunisian companies have serious difficulties engaging in budgetary participation. Several factors hinder the implementation and operation of this budgetary practice. The primary factors include personality variables that, although interact with cultural values rooted in Tunisian society, create a psychological inconsistency between the ideal environment for the development and success of a participative approach and the environment of the Tunisian company.</p></sec></abstract>

Background
Budgetary participation has a positive impact on a variety of emotional and behavioural responses. However, the review of empirical studies conducted in Tunisia reveals a low participation rate among operating managers in the budget control systems of their companies.

Research aims
The purpose of this study is to understand, from a contingency perspective, the practices of budgetary participation in Tunisian companies. It aims to explore forms of budgetary participation practised by Tunisian companies and examine to what extent Tunisian cultural variables explain these budgetary behaviours.

Methodology
A qualitative methodology based on a single case study was used. The data collected were the subject of a thematic content analysis.

Findings
The results show that the Tunisian companies have serious difficulties engaging in budgetary participation. Several factors hinder the implementation and operation of this budgetary practice. The primary factors include personality variables that, although interact with cultural values rooted in Tunisian society, create a psychological inconsistency between the ideal environment for the development and success of a participative approach and the environment of the Tunisian company.

Budget behaviour and cultural contingencies: case study in a Tunisian company

International Journal of Contemporary Management

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

{"article-title":"Budget behaviour and cultural contingencies: case study in a Tunisian company"}

Background
Budgetary participation has a positive impact on a variety of emotional and behavioural responses. However, the review of empirical studies...

Thematic category	Number of respondents mentioning the item (N=23)
Locus of control (operating manager)	22 (96%)
Lack of trust	18 (78%)
High power distance	16 (69%)
Absolute obedience to authority	17 (74%)
Authoritarianism (high manager)	19(83%)

Budget behaviour and cultural contingencies: case study in a Tunisian company

Article Category: Research Article

Publicado en línea: 15 sept 2021

Páginas: 19 - 30

DOI: https://doi.org/10.2478/ijcm-2021-0006

Palabras clave
budgetary participation, Tunisian companies, cultural values, personality, case study, contingency theory, psychological inconsistency

© 2021 Anissa Dakhli, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Figure 1

Contingency factors mentioned by the interviewees

Budget behaviour and cultural contingencies: case study in a Tunisian company

Article Category: Research Article

Publicado en línea: 15 sept 2021

Páginas: 19 - 30

DOI: https://doi.org/10.2478/ijcm-2021-0006

Palabras clavebudgetary participation, Tunisian companies, cultural values, personality, case study, contingency theory, psychological inconsistency

© 2021 Anissa Dakhli, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Figure 1

Contingency factors mentioned by the interviewees

Palabras clave
budgetary participation, Tunisian companies, cultural values, personality, case study, contingency theory, psychological inconsistency