Corporate Budget Governance through the Operating managers Commitment: What is the problem

The present research aims to investigate, from a contingency perspective, the practices of the budgetary participation in Tunisian companies. A qualitative methodology based on a multiple case study was adopted. The results showed that some factors hamper the development and success of budgetary participation by creating a double dimensional incoherencepsychological and instrumentalbetween the ideal environment for a participative approach and that of the Tunisian company. The findings could, thus, enlighten Tunisian managers on the forms of budgetary participation that could operate in the Tunisian context; otherwise which seem to be most in harmony with the structural and contextual specificities of the Tunisian company and which also meet the aspirations and expectations of Tunisian managers.