Results 1 to 10 of about 3,476,437 (228)

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

How does budget participation affect managerial performance in the higher education sector? A mediated-moderated model [PDF]

AJAR (Asian Journal of Accounting Research)
Purpose – Employee participation in budgeting enhances motivation and commitment, leading to better performance by enhancing ownership. Within Iraqi higher education institutions (HEIs), the current investigation delves into the influence of ...
Mushtaq Yousif Alhasnawi, Ridzwana Mohd Said, Sajead Mowafaq Alshdaifat, Khaled Ahmed Elorabi, Maytham Hameed Al-Hasnawi, Ali Hussein Khudhair   +5 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   +3 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   +5 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   +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

Effects of resilience and managerial attitudes on the relation between participative budgeting and managerial performance / Efeitos da resiliência e atitudes gerenciais na relação entre participação orçamentária e desempenho gerencial

RAM. Revista de Administração Mackenzie, 2023
Resumo Objetivo: Analisar os efeitos da resiliência psicológica e das atitudes gerenciais (envolvimento no trabalho e comprometimento com as metas orçamentárias) na relação entre participação orçamentária e desempenho gerencial.
Jonas A. S. Grodt, Vinícius C. S. Zonatto , Larissa Degenhart, Yvelise G. Piccinin, Márcia Bianchi   +4 more
doaj   +1 more source

Analysis of regional financial independence, potential for growth, and health services: A case study of regencies/cities in South Sulawesi

Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 2021
This study aims to analyze: (1) the financial independence and commitment of health services in the region; (2) the potential for growth in supporting health services in the region; and (3) the relationship pattern between financial independence and ...
Azwar Iskandar
doaj   +1 more source

An analysis of budgetary goals impacting organizational performance

Audit Financiar, 2016
This study proposes a conceptual review of how budgetary goals impact organizational performance. The aim of this study is to get a better understanding of the direct and indirect relationship between the organization’s decision-making process and ...
Cheok MUI YEE, Edward WONG SEK KHIN, Kamisah ISMAIL   +2 more
doaj   +1 more source