Results 281 to 290 of about 1,877,740 (340)

Bringing Citizens to the Table: The Impact of Participation Costs on Budget Participation

Public Performance & Management Review
There have been few attempts to systematically understand participation costs faced by citizens in participatory budgeting. This article explores how local government efforts to reduce participation costs affect citizens’ levels of participation.
Seunghyun Kim
exaly   +2 more sources

A systematic literature review of budget participation: foundations, trends, and ways forward

International Review of Public Administration
This research aims to extend existing knowledge by conducting a systematic literature review (SLR) on budget participation (BP). A total of 118 articles were collected from three reliable datasets: Web of Science, Scopus, and ScienceDirect (1999–2023 ...
Mushtaq Yousif Alhasnawi, Yousif Raad Muhsen, Alhamzah Alnoor   +2 more
exaly   +2 more sources

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

Asian Journal of Accounting Research
PurposeEmployee 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 participative ...
Mushtaq Yousif Alhasnawi, Sajead Mowafaq Alshdaifat   +1 more
exaly   +2 more sources

Perceived Participation in the Budget Process and Motivation to Achieve the Budget

Academy of Management Journal, 1973
This research examined relationships between perceived participation in the budget process and both motivation to achieve the budget and level in the organizational hierarchy.
Robert M Monczka
exaly   +2 more sources

Budget participation and employee performance in real estate companies: the mediating role of budget goal commitment, trust and job satisfaction

Baltic Journal of Management, 2022
PurposeRecent years witnessed an exponential growth of the Portuguese real estate market. This growth has generated the need to implement effective management control tools to allow companies to improve their planning and monitoring of activities ...
Pedro Silva, Jorge Mota, A. Moreira
semanticscholar   +1 more source

Who will benefit from extended budget participation? An empirical analysis of South Korean participatory budgeting practices

Public Money & Management, 2022
IMPACT Local governments around the world have implemented various budget participation mechanisms to overcome the drawbacks of representative-directed budget allocation by allowing the public to participate directly in the budget process.
H. Park, S. Yoon, B. Shine Cho
semanticscholar   +1 more source

Budgeting structures and citizen participation

Journal of Public Budgeting, Accounting & Financial Management, 2002
This paper reviews the literature concerning when and in what way citizen participation can have an impact on budgeting. The first part of the paper conceptualizes, through the literature, five budgeting models, each having both problems and solutions for citizen involvement.
Gerald Miller, Lyn Evers
openaire   +1 more source

A Theory of Participative Budgeting

The Accounting Review, 2013
ABSTRACT This paper complements the ongoing empirical discussion surrounding participative budgeting by comparing its economic merits relative to a top-down budgeting alternative. In both budgeting regimes, private information is communicated vertically between a principal and a manager.
Mirko S. Heinle, Nicholas Ross, Richard E. Saouma   +2 more
openaire   +1 more source

Antecedents of participative budgeting

Accounting, Organizations and Society, 1998
Abstract This paper has four purposes. First, it analyzes 47 published studies on participative budgeting. Almost all of these studies focus on the effects of participative budgeting and not on its causal antecedents. Second, to provide insight into these antecedents, we report the results of a survey which identifies reasons why managers participate
J.F. Shields, M.D. Shields
openaire   +1 more source