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The Effect of Budgetary Goal Clarity and Budget Evaluation on Performance Accountability of Local Government [PDF]

open access: yesInternational Journal of Research in Business and Social Science, 2021
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]

open access: yesAudit Financiar, 2016
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]

open access: yesJambura Economic Education Journal, 2023
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

Budget goal clarity as a mediator in the relationship between budgeting practices and budgetary performance in healthcare

open access: yesEuropean Journal of Volunteering and Community-Based Projects
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]

open access: yesWidya Akuntansi Dan Keuangan, 2019
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]

open access: yesحسابداری 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   +2 more sources

An Impact of Budgetary Goal Characteristics on Performance: The Case of Vietnamese SMEs [PDF]

open access: yesJournal of Asian Finance, Economics and Business (discontinued), 2020
Thang Ngoc LE, Dung Duc NGUYEN
exaly   +2 more sources

Goal Internalization: An Innovative Management Strategy for Budgetary Performance in 21st Century Firms of Developing Economies

open access: yesEuropean Journal of Business Management and Research, 2022
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]

open access: yesRevista de Administração Contemporânea, 2022
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

open access: yesAsian Journal of Accounting Perspectives, 2014
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

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