MODERATING ROLE OF ORGANISATIONAL CULTURE ON BEYOND BUDGETING PRACTICES AND SUSTAINABLE ORGANISATIONAL GROWTH IN NIGERIA

The study investigates the relationship between adaptive management control systems and social sustainability, and the moderating role of organizational culture on the relationship between beyond budgeting practices and sustainable organizational growth in listed firms in Nigeria. Grounded in the Resource-Based View (RBV), the study adopts a quantitative cross-sectional survey design. The population comprises 156 listed firms, with a sample size determined using the Taro Yamene formula. Primary data were collected via a structured questionnaire validated for content and reliability, and analysed using univariate, bivariateand multivariate techniques. The findings reveal a positive and statistically significant relationship between the degree of decentralization and social sustainability. Similarly, benchmark-based targets, adoptive planning systems, dynamic funding systems, and performance-based incentives all exhibit positive and statistically significant relationships with social sustainability. Furthermore, the study establishes a positive and statistically significant moderating effect of organizational culture on the prelateship between beyond budgeting practices and sustainable organizational growth. The study concludes that adaptive management controls systems and aligned incentive structures significantly enhance social sustainability in listed firms in Nigeria, while organizational culture strengthens the effectiveness of beyond budgeting practices in driving sustainable organizational growth. The study contributes to the literature by extending the RBV to sustainability-oriented management control systems in an emerging economy context and offers practical implications for enhancing corporate sustainability performance through structured, financial, and cultural alignment