Using data from 62 firms based in Morocco, this research reports the findings of a study designed to examine the relationship between budgetary evaluation and environmental uncertainty. In this research, we identified three principal styles of budgetary evaluation: “strict budgetary evaluation” adopted by 21% of the sample; “moderate budgetary evaluation” adopted by 27.4% of enterprises surveyed and “lower budgetary evaluation” adopted by 51.6% of the sample. The environmental uncertainty has no significant effect on the budgetary evaluation.

Using data from 62 firms based in Morocco, this research reports the findings of a study designed to examine the relationship between budgetary evaluation and environmental uncertainty. In this research, we identified three principal styles of budgetary evaluation: “strict budgetary evaluation” ad...