The Impact of Tolerance for Ambiguity and The Moderalating Effect of Attitude Towards Change On The Adoption of Performance-Based Budgeting System  

Oleh:

Jaballa, Ali ; Allbaity, Mohamed ; Shaiban, Mohamed

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Jurnal Manajemen Akuntansi & Sistem Informasi MAKSI vol. 9 no. 2 (Aug. 2009), page 154-174.
Topik: Performance-based budgeting; adoption theory; psychology theory and planning behavior.

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: MM72 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This paper aims to examine the impact of tolerance for ambiguity on the adoption of Performance-Based Budgeting (PBB) in Libyan higher learning institutions. It also examines the modering role of attitude towards change on the relationship between tolerance for ambiguity and the adoption of Performance-Based Budgeting System (PBBS). The data is obtained from a survey of 432 respondents comprising: financiers, accountans and policy makers in the Libyan higher learning institutions. Hierarchical multiple regression was used to test whether factors such as tolerance for ambiguity and attitude toward change influence the adoption of PBBS. The finding provide support for the hypotheszied negative relationship between the adoption of PBBS and tolerence for ambiguity and the importance of attitude toward change as a modering variable.

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