Results 1 to 10 of about 68,147 (307)
Public Participation in the Budget Process: Theory and Methodology
Управленческое консультирование, 2023 This article analyzes various approaches to understanding public participation in the budget process of foreign and domestic researchers. In the context of the target approach, aspects related to understanding the goals of introducing public ...
D. T. Dzgoeva, I. S. Romanov
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 +3 more sources
Budget Participation Capacity Configuration (BPCC), Budgeting Participation Requirement and Product Innovation Performance [PDF]
Sustainability, 2021 As the relationship between the execution of budget participation and innovation performance is still full of controversy, and the innovation capability formed by the important control elements of the organization is the key to bring about product innovation performance, this study aims to explore the impact of the formation of product innovation ...
Mu-Jung Huang +4 more
openaire +1 more source
Jurnal Akuntansi Kontemporer, 2013 This study wanted to examine the influence of organizational commitment, leadership style and the uncertainty of the environment on the relationship between budget participation with managerial performance.
Riandy Sugiharto Cahyadi, Jesica Handoko
doaj +3 more sources
Pengaruh Partisipasi Anggaran terhadap Senjangan Anggaran dengan Asimetri Informasi, Penekanan Anggaran dan Komitmen Organisasional sebagai Variabel Pemoderasi [PDF]
Journal of Accounting and Investment, 2016 This study aimed to examine the effect of budget participation toward budgetary slack with three moderating variables, namely: information asymmetry, budget emphasis and organizational commitment.
Muh. Irfan, Budi Santoso, Lukman Effendi
doaj +2 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 +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 +2 more
doaj +1 more source
Research in Management and Accounting, 2021 This study empirically examines the effect of budget participation on managerial performance and the moderating effect of cost management knowledge on the effect of budget participation on managerial performance.
Sharon Kristiani
doaj +1 more source
International Journal of Academe and Industry Research, 2023 Budgets are important for owners and management in planning, controlling and serving as the basis for measuring performance. In the budgeting process, management often acts unethically, such as making budgetary slack and manipulating data.
Vega Febryandoko, Yenni Carolina
doaj +1 more source
Partisipasi Anggaran dan Kinerja Managerial di Pemerintah Daerah: Anteseden dan Pemediasi
Journal of Accounting and Investment, 2017 Budget participation has an important role especially in the local government. A higher motivation and commitment will created through budget participation in order improving performance.
Nur Laila Yuliani, Barkah Susanto
doaj +1 more source