Results 291 to 300 of about 1,877,740 (340)

THE INFLUENCE OF BUDGET PARTICIPATION ON MANAGERIAL PERFORMANCE

JURNAL AKUNTANSI DAN PAJAK
The purpose of this study was to examine the effect of budget participation on managerial performance in manufacturing companies in Indonesia.
Mardani Supranata, Jasman
semanticscholar   +1 more source

Youth participation in environmental sustainability: insights from the Lisbon participatory budget

Journal of Public Budgeting, Accounting & Financial Management, 2023
PurposeThis article poses the question on whether and how youth participation in environmental sustainability makes a difference within participatory budgets (PBs).
Roberto Falanga
semanticscholar   +1 more source

Usefulness of the budget: the mediating effect of participative budgeting and budget-based evaluation and rewarding

Baltic Journal of Management, 2021
PurposeThis paper contributes to budgeting-related literature by investigating whether the participation of operational managers in budgeting, and budget-based evaluations and the rewarding of operational managers, significantly mediate the relationship between budget use for operational management and the perceived usefulness of the budget.Design ...
Jaroslav Wagner, Petr Petera, Boris Popesko, Petr Novák, Karel Šafr   +4 more
openaire   +2 more sources

Effect of Budget Participation, Transparency and Internal Control of Accountability and Local Government Financial Performance Bulukumba Regency

Revista de Gestão Social e Ambiental
Objective: The study aimed to analyze several key factors affecting the accountability and financial performance of the Regional Government of Bulukumba Regency.
Ahmad Gazali Thahir, A. R. Mus, Ramlawati, A. N. Nur   +3 more
semanticscholar   +1 more source

Equilibria in Budget Participation

Journal of Accounting Research, 1980
The objective of this paper is to extend principal-agency analysis to a problem which behavioral researchers in accounting have been studying for quite some time-the participation of managers in the budgeting process. My objective is to model the relationship between the principal (called the owner) and the agent (called the manager) so as to provide a
openaire   +1 more source

Styles of Online Participation in the Monza Participatory Budgeting

2016 Conference for E-Democracy and Open Government (CeDEM), 2016
Participation is changing over time, thanks to the improvements in the Information and Communication Technologies (ICTs). Traditional online forums and structured discussions are being complemented, often replaced, by a more immediate involvement where people can leave spot opinions, often by simply clicking to agree or disagree.
S. Stortone, F. De Cindio
openaire   +2 more sources

The Effect Of Locus Of Control, Budget Emphasis and Budget Participation On Information Asymmetry and Its Impact On Budgetary Slack

International Journal of Economics and Management Research
This research aims to determine the influence of locus of control, budget emphasis and budget participation on the budgetary slack with information asymmetry as an intervening variable in the Regional Apparatus Organization (OPD) of Kerinci Regency.
Emalia Fitri, Wirmie Eka Putra, Yudi Yudi   +2 more
semanticscholar   +1 more source

Participative Budgeting: For and Against1

Controlling und Management, 2003
The organizational behavioral ramifications of management accounting and information systems have come under the scrutiny of both practitioners and academics in this field for some time now. Some evidence is surfacing to suggest that accounting systems have been creating effects within organizations we had not bargained for.
openaire   +1 more source

The Influence of Budget Participation, Budget Goals Clarity and Internal Control Systems Implementation on Local Government Performance

Journal of Accounting Auditing and Business, 2019
This study aims to examine the influence of budget participation, clarity of budget goals, and internal control systems on the performance of local government. This research was conducted on 31 regional work units in Karawang Regency.
Rifqi Subhanullah Hutama, Ivan Yudianto
semanticscholar   +1 more source

Participative Budgeting and Managerial Performance*

Decision Sciences, 1989
ABSTRACTRecent analytical and empirical research in budgeting has focused on conditions under which participation may or may not prove beneficial to the firm. The present study seeks to examine (in a budget setting) the impact on firm returns of managerial participation, private state information, and relative skill.
Peter Chalos, Susan Haka
openaire   +1 more source