BUDGETARY PARTICIPATION, LOCUS OF CONTROL AND JOB SATISFACTION IN TUNISIA

International audienceThe 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.La relation entre participation budgétaire et satisfaction au travail a été investiguée dans maintes études comptables avec des résultats conflictuels. Cette absence de consensus pourrait refléter l'influence de certaines variables de contingence. Ce travail de recherche propose d'investiguer la relation entre la participation budgétaire et satisfaction au travail, modérée par la variable de personnalité, le locus of control. Les résultats de cette étude suggèrent que la participation budgétaire affecte négativement la satisfaction au travail. Ils supportent, aussi, l'effet modérateur de la variable de personnalité, locus of control sur la dite relation. Les managers dotés d'un sentiment de contrôle interne (Internals) apparaissent plus satisfaits sous les conditions d'une forte participation. Cependant, ceux dotés d'un sentiment de contrôle externe (Externals) sont plus satisfaits sous les conditions d'une faible participation