PENGARUH KARAKTERISTIK PROSES PENGANGGARAN TERHADAP KINERJA ANGGARAN DI KEJAKSAAN RI
Jurnal Ekonomi dan Bisnis Airlangga, 2015 Budget is an important factor for the operational implementation of an organization as well as one of the tools of management control. Gupta and Govindarajan (1984) uses a contingency approach to evaluating various conditional factors that may affect ...
Frizkana Meilia
doaj
Revista Ambiente ContábilPurpose: The present study aimed to analyze the influence of budget participation on budget quality, budget adequacy, and budget goal level of managers with budgetary responsibility in port companies. Methodology: A methodological approach based on a
Rosana Santos de Oliveira +1 more
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Determinants of Moral Judgments Regarding Budgetary Slack:An Experimental Examination of Pay Scheme and Personal Values [PDF]
, 2011 We study moral judgments regarding budgetary slack made by participants at the end of a participative budgeting experiment in which an expectation for a truthful budget was present.
Hobson, Jessen L. +2 more
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A Best evidence synthesis on the link between budgetary participation and managerial performance [PDF]
By using the best evidence synthesis (Slavin, 1995), we want to find out an accurate synthesis on the budgetary participation -BP- and managerial performance-PM- link. The use of criteria of selection has allowed to decrease the heterogeneity.
Moris, Karen +2 more
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Modernization of the federal budget funds management system: current challenges and solutions
Вестник университетаThe presented research examines the problem of improving the management mechanism of the federal budget funds of the Russian Federation (hereinafter referred to as Russia).
I. A. Gamarnik
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Explaining budgetary indiscipline: evidence from spanish municipalities [PDF]
The quest for political support drives to upward deviations from forecasted public deficits when i) budget procedures are soft, ii) breaking promises involving higher expenditures and lower taxes is costly in political terms, and iii) ex–post control by ...
Santiago Lago-Peñas +1 more
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Salah satu penelitian terdahulu menunjukkan bahwa budgetary goal characteristics dan kinerja manajerial tidak signifikan (Kumia 2004 ). Berdasarkan hasil penelitian tersebut, penelitian ini bertujuan untuk menguji pengaruh budgetary goal characteristics ...
RAHMAWATI, Fitroh
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Working paper 04-06 - Fiscal councils, independent forecasts and the budgetary process: lessons from the Belgian case [PDF]
This paper describes the operating mode of the two existing Belgian fiscal councils as well as their role in the budgetary planning process. These institutions, created or reformed in depth in a context of large public deficits and increasing public debt-
Ludovic Dobbelaere +3 more
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Pengaruh Budgetary Goal Characteristics Dan Kompetensi Terhadap Kinerja Aparat Pemerintah Daerah Di Kabupaten Batang dengan Kepuasan Kerja Sebagai Variabel Moderasi [PDF]
, 2018 Performance is the result of an action or program or policy to achieve the goals, objectives, vision, mission of the organization. This study aims to examine the influence of budgetary goal characteristics, competence on the performance of local ...
Rochima, Diyana +1 more
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