BUDGETARY PARTICIPATION, LOCUS OF CONTROL AND JOB SATISFACTION IN TUNISIA

The relation between budgetary participation and job satisfaction has been examined in several accounting studies with conflicting results. The conflicting evidence may reflect the influence of contingency variables. The purpose of the present study is to examine the relationship between budgetary participation and job satisfaction, moderated by the personality variable, locus of control. In this study, Tunisian managers were selected because Tunisia provides an interesting cultural contrast to the U.S. on three dimensions identified by Hofstede (1980) which are considered relevant to participative budgeting issues. In contrast to the "Anglo" Cluster, the Arabic Cluster of which Tunisia is a unit differs on the dimensions of "uncertainty avoidance" and "power distance." The results of this study suggest that budgetary participation affects negatively job satisfaction. It supports, also, the moderator effect of the personality variable locus of control. Internals appear more job-satisfied under conditions of high participation. By contrast, Externals are more job-satisfied under conditions of low participation.