The Effect of Budgetary Goal Clarity and Budget Evaluation on Performance Accountability of Local Government [PDF]
This research aims to empirically assess the influence of the budgetary goal clarity and budget evaluation on agency performance accountability. This study was conducted on Local Goverment Organization (OPD) of Blitar Regency. The unit of analysis is 113 employees whose work are related to composing of agency performance accountability.
Aulia Fuad Rahman, Mutia Tsalitsa Alawia
exaly +3 more sources
An analysis of budgetary goals impacting organizational performance [PDF]
This study proposes a conceptual review of how budgetary goals impact organizational performance. The aim of this study is to get a better understanding of the direct and indirect relationship between the organization’s decision-making process and ...
Cheok MUI YEE +2 more
doaj +3 more sources
Budgetary Goal Characteristics, Akuntabilitas, Dan Transparansi Terhadap Kinerja Anggaran Dimoderasi Komitmen Organisasi [PDF]
The complexity of regional financial management with minimal human resources when measured from the quality aspect, it is important to study the implementation of budgetary goal characteristics, transparency, and accountability in managing budget performance with the concept of value for money in government agencies.
Hayyin Rizki Utami, Tantina Haryati
exaly +4 more sources
Purpose - This paper draws on the Behavioral Management Accounting (BMA) literature and applies Goal-setting theory to propose a research model that examines how the cognitive effects of a specific budgeting practice - budgetary participation ...
Marco Giovanni Rizzo
doaj +5 more sources
Budgetary Goal Characteristics Dan Transparansi Serta Pengaruhnya Terhadap Kinerja Anggaran Dan Kinerja Manajerial [PDF]
Budget performance and managerial performance in public sector has been public concern and much noticed by the public since they are closely related to the aspects of public accountability. Achievement of budget performance and managerial performance is determined by the level of transparency and budgetary goal characteristics which consists of ...
Luh Komang Merawati
exaly +4 more sources
Budgetary Participation, Budget Goal Commitment, Hospital Managers’ Use of Budget Information and Budgetary Performance: Evidence from Comparison Clinical and Nonclinical Managers [PDF]
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 +2 more sources
An Impact of Budgetary Goal Characteristics on Performance: The Case of Vietnamese SMEs [PDF]
Thang Ngoc LE, Dung Duc NGUYEN
exaly +2 more sources
Budgetary performance of any business organization depends to a large extent on the management views of human nature and the resulting strategy design, the effectiveness and efficiency of the Goals stream, employees’ behaviour and the level of commitment towards productivity. The strategy design process may be authoritarian or humanistic.
exaly +2 more sources
Antecedents of Commitment to Budgetary Goals [PDF]
ABSTRACT Objective: this study analyzes the interactions between budgetary participation, motivation at work (intrinsic and extrinsic), and commitment to budgetary goals. Methods: a survey was carried out with 131 intermediate level managers from different organizational areas of companies classified among the best and biggest companies in Brazil.
Daniele Cristina Bernd +3 more
openaire +5 more sources
Conceptual Model of Budgetary Activity on Firms Performance: Malaysian SMEs Case Study
This study examines the relationship of management accounting budgetary activities impacting on firm’s performance. The purpose of this paper is to provide evidence on how budgetary goals influencing a firm’s performance outcomes, whether positively or ...
PDF Published Dec 1, 2014 Main Article Content Edward Wong Sek Khin +2 more
doaj +7 more sources

