Results 171 to 180 of about 9,255 (219)

Decoding budget awareness: A multivariate analysis of generation Z undergraduates. [PDF]

open access: yesPLoS One
Güngör Göksu G   +3 more
europepmc   +1 more source

Budgetary participation and performance: some Malaysian evidence

International Journal of Public Sector Management, 2008
PurposeThe purpose of this paper is to explore the budgetary participation and performance (BPP) relationship in a public sector organization in a developing country, Malaysia. It also attempts to examine whether organizational commitment and perception of innovation mediate the BPP relationship.Design/methodology/approachA total of 111 budget managers
Mohd Nor Yahya   +2 more
openaire   +1 more source

Cultural Effects of Budgetary Participation: Indonesian Evidence

Asian Review of Accounting, 1998
Research into the impact of the interaction between budgetary participation and budget emphasis on managerial performance and job related attitudes has failed to provide consistent results. Researchers are in general agreement that aspects of national culture, affecting the behaviour and attitudes of individuals within organisations, have to be taken ...
null Iriyadi, Bruce Gurd
openaire   +1 more source

Social participation in the definition of budgetary instruments

Transforming Government: People, Process and Policy, 2020
Purpose The participation of society is a valuable aspect of the governability of cities, for it strengthens the citizens’ collaborative component. Such participation, which is seen as social, is considered an essential element for the design of a smart city.
Luiz Antonio Felix Júnior   +4 more
openaire   +1 more source

Participation in the Budgetary Process in Local Government

Australian Journal of Public Administration, 2009
Direct democracy is seen as a means of reengaging citizens in the political process. However, it is a contested concept that requires further development by being grounded in a specific context. This article reports on research undertaken in Victorian local government where the New Public Management (NPM) has been in evidence for a number of decades ...
Kluvers, Ron, Pillay, Soma
openaire   +2 more sources

Leadership style, budgetary participation and managerial behavior

Accounting, Organizations and Society, 1983
Abstract This paper reports the results of a study of the effects of leadership style and budgetary participation on performance and job satisfaction. The first two variables have been given much attention in the organizational behavior and management accounting literatures, respectively, while litte consideration has been given to both jointly.
openaire   +1 more source

Budgetary Participation and Top Managers’ Earnings Forecasts

Journal of Management Accounting Research
ABSTRACT We examine whether and how budgetary participation practices affect top managers’ earnings forecasts. Previous research highlights that lower-level managers participating in the budgetary process may try to underestimate budgeted revenues or overestimate budgeted costs to make budgeted targets easier to achieve.
Souhei Ishida, Keita Iwasawa
openaire   +1 more source

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