Results 1 to 10 of about 255,136 (130)

An investigation of the effect of accounting controls, budget goal clarity, mental model implementation on accountability of government performance

Journal of Economics, Business & Accountancy Ventura, 2017
The research examines the effect of budget goal clarity and accounting control on dependent variable with Mental Model as mediating variable on accountability of city government performance.
Enny Susilowati Mardjono, Emrinaldi Nur DP   +1 more
doaj   +3 more sources

Budget goal clarity as a mediator in the relationship between budgeting practices and budgetary performance in healthcare

European Journal of Volunteering and Community-Based Projects
Purpose - This paper draws on the Behavioral Management Accounting (BMA) literature and applies Goal-setting theory to propose a research model that examines how the cognitive effects of a specific budgeting practice - budgetary participation ...
Marco Giovanni Rizzo
doaj   +3 more sources

Determinants of Budget Managers' Performance at Mpu Kuturan Singaraja State Hindu College: An Analysis of Budget Participation, Goal Clarity, and Organizational Commitment

Jurnal Ilmiah Akuntansi
In the fiscal year 2022, the Mpu Kuturan Singaraja State Hindu College, as a work unit under the Ministry of Religion, was unable to achieve the budget absorption targets stated in the performance agreement. Consequently, it is necessary to identify the
Putu Wika Putrawan, Edy Sujana, I Gusti Ayu Purnamawati   +2 more
doaj   +2 more sources

Budget Participation and Managerial Performance: Bridging the Gap through Budget Goal Clarity

Advances in Social Sciences Research Journal, 2023
Budget participation is an important management tool that improves employee motivation, commitment, and performance by providing a sense of ownership and control over the budgeting process. This study examines the impact of budget participation on managerial performance in higher education institutions (HEIs).
Mushtaq Alhasnawi, Ridzwana Mohd Said, Zaidi Mat Daud, Haslinah Muhamad   +3 more
openaire   +1 more source

Enhancing managerial performance through budget participation: Insights from a two-stage A PLS-SEM and artificial neural network approach (ANN)

Journal of Open Innovation: Technology, Market and Complexity, 2023
Including employees and stakeholders in the budgeting process enhances decision-making, encourages trust, and increases the probability of goal attainment.
Mushtaq Yousif Alhasnawi, Ridzwana Mohd Said, Zaidi Mat Daud, Haslinah Muhammad   +3 more
doaj   +1 more source

PENGARUH PENGANGGARAN PARTISIPATIF, KEJELASAN SASARAN ANGGARAN, DAN KOMITMEN ORGANISASIONAL TERHADAP KINERJA MANAJERIAL [PDF]

Ekonomi dan Bisnis, 2015
This study aims to test empirically the effect of participative budgeting, budget goal clarity, and organizational commitment on managerial performance. Research using primary data obtained through a questionnaire.
Akhmad Saebani, Nugrahini Lastiningsih
doaj   +2 more sources

The Effect of Clarity of Budget Goals, Effectiveness of Internal Accounting Control and Budget Participation on Performance Accountability

Academia Open, 2021
This study aims to analyze the effect of the clarity of budget targets, the effectiveness of internal accounting controls and budget participation on performance accountability (in the regional work unit (SKPD) of Sidoarjo Regency). The sampling method used is a saturated sampling technique because the population is relatively small. The sample in this
M. Ilham Musthofa, Sarwenda Biduri
openaire   +1 more source

The effect of budgetary goal clarity and budget evaluation on performance accountability of local government

International Journal of Research in Business and Social Science (2147- 4478), 2021
This research aims to empirically assess the influence of the budgetary goal clarity and budget evaluation on agency performance accountability. This study was conducted on Local Goverment Organization (OPD) of Blitar Regency. The unit of analysis is 113 employees whose work are related to composing of agency performance accountability.
Mutia Tsalitsa Alawia, Aulia Fuad Rahman, Arum Prastiwi   +2 more
openaire   +1 more source

THE EFFECT OF PARTICIPATION AND GOAL CLARITY BUDGET TO PERFORMANCE APPARATUS WITH TORAJA CULTURAL AS A MODERATING VARIABLE. [PDF]

International Journal of Advanced Research, 2018
This study aims to examine the direct influence to budgetary participation and clarity of budget targets on the performance of the apparatus as well as to examine the influence of Toraja culture as variabel that strengthens the relationship between budgetary participation and clarity of budget targets on the performance of Tana Toraja district ...
Manggalawati Tande Bura, Kusumawati, Andi, Arifuddin.   +2 more
openaire   +2 more sources

Leveraging Technology in Accounting for Entrepreneurial Insight into Government Budgeting Efficiency

Aptisi Transactions on Technopreneurship, 2023
This research aims to assess the impact of the clarity of budget objectives and reporting systems on government performance accountability, with accounting control serving as a moderating factor.
Widhy Setyowati, Taufiq Andre Setiyono, Ge Gung, Bunga Novriyanti   +3 more
doaj   +1 more source