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The Effect of Budgetary Goal Clarity and Budget Evaluation on Performance Accountability of Local Government [PDF]

International Journal of Research in Business and Social Science, 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.
Aulia Fuad Rahman, Mutia Tsalitsa Alawia
exaly   +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   +5 more sources

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

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   +4 more sources

The Ability of Organization Commitment and Moderate Worked Motivation by the Effect of Budget Goal Clarity in Budgetary Inaccuracy [PDF]

International Research Journal of Management IT and Social Sciences, 2019
In term of designing activity and budgeting for organization, the goal of this research is to explore and understand the effects of budget goal clarity on the inaccuracy of budgeting that moderate by organizational commitment and worker motivation. Population of research is all department under the postgraduate program of Udayana University.
A.A.N.B. Dwirandra, I Gusti Ayu Dewi Indira Sari   +1 more
exaly   +4 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   +4 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
exaly   +2 more sources

Value for Money Moderates External Pressure, Environmental Uncertainty on Budget Goals Clarity

Akrual: Jurnal Akuntansi, 2020
The research purpose is to analyze effect of external pressures, environmental uncertainty, budget quality, locus of control and value for money on budget goals clarity, then to test value for money and locus of control to moderate the relationship between external pressure, environmental uncertainty, quality budget against clarity on budget goals ...
Tumpal Manik
exaly   +4 more sources

The effect of budget goal clarity, organizational commitment, accounting control, and adherence to laws on the perception of government performance of Central Lombok Regency

The Indonesian Accounting Review, 2017
This research was conducted to examine the effect of budget goal clarity, organization-al commitment, accounting control and adherence to laws on the perceptions of gov-ernment performance. The respondents consists of the structural positions in a region-
Fathul Jawadi, H. Prayitno Basuki, Lukman Effendy   +2 more
doaj   +3 more sources

The Effect of Budget Goal Clarity, Internal Control Systems, and Quality of Human Resources on the Village Chief Performance With Accountability and Organizational Commitment as the Moderating Variables

IJEBA (INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS), 2020
This study aims to examine and analyze the effect of budget goal clarity, internal control systems, and quality of human resources on the village chief performance with accountability and organizational commitment as the moderating variables. The population of this study is 218 village chief in Kuantan Singingi Regency.
Ria Nelly Sari, Vince Ratnawati
exaly   +2 more sources

Navigating Frugality and Creativity Urgencies: The Role of Diagnostic Use of Budgets and Goal Clarity

Journal of Management Control
AbstractOrganizations increasingly promote individual creativity as a strategy to manage their performance and financial strain. Drawing on self-regulation and goal-setting theories, this study examines whether the diagnostic use of budgets stifles or stimulates managers’ creativity directly or indirectly through frugal spending behaviour and perceived
Ranjith Appuhami, Faruk Bhuiyan
exaly   +2 more sources