Results 11 to 20 of about 14,984 (276)
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 +2 more
doaj +8 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 +2 more
doaj +7 more sources
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 +1 more
core +4 more sources
Participation and Goal Clarity Budget to Performance Apparatus with Commitment and Cultural Organization as a Moderating Variable [PDF]
, 2017 The relationship between budgetary participation and clarity of budget objectives with performance still has not provided a uniform conclusion. This study aims to examine the effect of participation and clarity of budget targets on the performance of the apparatus and examine the effect of commitment and organizational culture in the interaction ...
Arifuddin, Fariani Azis, Andi Kusumawati
core +5 more sources
Jurnal Ilmiah AkuntansiIn 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 +2 more
doaj +3 more sources
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 +3 more
doaj +4 more sources
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-al government such as the chair person of a body, an agency, a division, a subdivision, and the ...
Fathul Jawadi +2 more
core +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 +5 more
doaj +4 more sources
THE INFLUENCE OF MOTIVATION ON BUDGET GOAL COMMITMENT THROUGH THE LEVEL OF PARTICIPATION IN BUDGETING AS A MEDIATOR [PDF]
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 +2 more
+5 more sources