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Public Participation in the Budget Process: Theory and Methodology [PDF]
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
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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
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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
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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 +1 more
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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
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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
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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
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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
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Organizational Commitment as A Moderator of Budget Participation with Budget Gaps
Zona Manajerial: Program Studi Manajemen (S1) Universitas Batam, 2023 This research examines the relationship between participation budgets and participation budgets involving organizational commitment. The aim of this research is to determine the effect of organizational commitment as a moderating variable between the correlation between budget participation and budget accounting.
Widyanti Diah, Nolla Puspita
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Kisumu City County Approved Budget Estimates 2021/2022 [PDF]
, 2021 The County Treasury has prepared the Financial Year 2021/22 Budget Estimates as required by the provisions of the Public Finance Management Act, 2012 and the Constitution.
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