Results 1 to 10 of about 491,787 (267)

The contingent roles of perceived budget fairness, budget goal commitment and vertical information sharing in driving work performance [PDF]

Journal of Asian Business and Economic Studies, 2019
Purpose – Drawing on equity theory, social exchange theory and goal setting theory, the purpose of this paper is to investigate the contingencies on the link between employees’ budgetary participation and their work performance.
Nguyen Phong Nguyen, Felicitas Evangelista, Tai Anh Kieu   +2 more
doaj   +5 more sources

Budget Participation and Budget Goal Commitment: Does Religiosity Play a Role?

Asian Journal of Accounting Perspectives, 2022
Research aim: This paper investigates whether religiosity, within a goal-setting context, affects goal commitment as well as moderates budget participation and budget goal commitment relationship. Design/Methodology/ Approach: A questionnaire survey was
Ruzita Jusoh, Yousef L.S Sabbah, Suria Zainuddin   +2 more
doaj   +6 more sources

Budgetary Participation, Budget Goal Commitment, Hospital Managers’ Use of Budget Information and Budgetary Performance: Evidence from Comparison Clinical and Nonclinical Managers [PDF]

حسابداری دولتی, 2021
Subject and Purpose of the Article: Despite the  importance placed on accounting as a means to  influence performance in public healthcare, there is still a lot to be learned about the role of management accounting in clinical and nonclinical managers ...
Gholamhossein Mahdavi, gholamreza rezaei, seyed mohammad mosavi nejad   +2 more
doaj   +2 more sources

PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN PERSEPSI KEADILAN ANGGARAN DAN KOMITMEN TUJUAN ANGGARAN SEBAGAI VARIABEL INTERVENING (Studi Kasus pada Universitas Diponegoro) [PDF]

Jurnal Akuntansi dan Auditing, 2016
This study aims to examine the influence of budget participation to managerial performance. It also to examine whether perception of distribution budgetary fairness, perception of procedural budgetary fairness and goal commitment mediate the relationship
Hanifatuz Zahro, Indira Januarti
doaj   +5 more sources

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   +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

THE IMPACT BUDGETARY PARTICIPATION TOWARD MANAGERIALS PERFORMANCE AND JOB SATISFACTION : JOB RELEVANT INFORMATION (JRI) AND BUDGET GOAL COMMITMENT AS INTERVENING VARIABLE

Jurnal Analisis Bisnis Ekonomi, 2009
The current study uses job relevant information and budget goal commitment as intervening variable between relationship participative budgeting toward manager’s performance and job satisfaction.
Dwias Panghegar, Rosyati Rosyati
doaj   +1 more source

THE INFLUENCE OF MOTIVATION ON BUDGET GOAL COMMITMENT THROUGH THE LEVEL OF PARTICIPATION IN BUDGETING AS A MEDIATOR

INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE, 2023
This study aims to investigate and analyze the influence of motivation, consisting of two dimensions, in affecting budget goal commitment through the level of participation in budgeting as a mediator. The two dimensions of motivation referred to are intrinsic motivation and controlled extrinsic motivation.
Amanda Yunne Erlandian, Enny Prayogo, SeTin SeTin   +2 more
openaire   +2 more sources

Participatory Budgeting's Impact on Managerial Performance: The Mediating Role of Goal Commitment

Indonesian Journal of Law and Economics Review, 2023
This study investigates the relationship between participatory budgeting and managerial performance, with a focus on the mediating role of goal commitment. Utilizing purposive sampling, data was collected from 65 respondents via Google Forms and analyzed using the Outer Model to assess data validity and reliability.
Dewi Ayu Nabilla, Hadiah Fitriyah
openaire   +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