Results 181 to 190 of about 9,255 (219)
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Leadership, Budget Participation, Budgetary Fairness, and Organizational Commitment
2014Abstract This study examines how leadership style, budget participation, and perceptions of budgetary fairness influence an important employee outcome, organizational commitment. In the proposed model, the leadership style of the superior, specifically consideration, is linked to subordinate participation in the budgeting process ...
James M. Kohlmeyer +3 more
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The relation between decentralised structure, budgetary participation and organisational commitment
Accounting, Auditing & Accountability Journal, 2001Reports the results of a study which investigated the moderating role of managers’ value orientation towards innovation (VOI) on the relationships between managers’ organisational commitment and two management control features – decentralised organisational structure and budgetary participation.
Subramaniam, Nava, Mia, Lokman
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Antecedents of budgetary participation: enhancing employees' job performance
Managerial Auditing Journal, 2007PurposeThis study aims to investigate two antecedents to participation in budgetary activities – a need for a sense of achievement and a positive work attitude – and then to assess the impact of these two variables on job performance in the context of public‐sector organizations in Macau.Design/methodology/approachData for the study were collected by a
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Legislative Participation in Budgetary Systems: Is there Evidence of Convergence?
International Journal of Public Administration, 2012Concepts such as lesson-drawing, policy diffusion, policy transfer and, more recently, “isomorphic mimicry” have been used to suggest that, over time, administrative practices, policies and governance systems across countries are converging. Three different sources of data are used to examine the extent of convergence in the roles of legislatures in ...
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SSRN Electronic Journal, 2006
This study employs social-cognitive and affective events theories to examine the mediating roles of attitudes toward budgetary decision makers and self-efficacy between budgetary participation and managerial outcomes. The relationships between mediating variables and between managerial outcomes were also examined in this study.
Feng-Yu Ni +3 more
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This study employs social-cognitive and affective events theories to examine the mediating roles of attitudes toward budgetary decision makers and self-efficacy between budgetary participation and managerial outcomes. The relationships between mediating variables and between managerial outcomes were also examined in this study.
Feng-Yu Ni +3 more
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Budget emphasis, budgetary participation and managerial performance: A note
Accounting, Organizations and Society, 1989Abstract Ongoing research into the impact of budget emphasis on the relationship between participation and managerial performance has failed to provide consistent results. The purpose of this study was to conduct a replication of this two-way interaction model, drawing on data from a range of organizations in order to promote result generalizability ...
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Budgetary Participation and Management Earnings Forecasts
SSRN Electronic Journal, 2022Souhei Ishida, Keita Iwasawa
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Correlates of Budgetary Participation in the Nigerian Public Sector
International Journal of Corporate Finance and Accounting, 2015Budgeting is a critical activity carried out by different-sized private and public sector organisations, apparently because of the multifarious functions which budgets serve. Most studies on budgetary participation (BP) have prominently focused on private-sector organisations, leaving out the public sector.
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Extending Budgetary Participation beyond Budget Pitsos in Botswana
Development Policy Review, 2013Waves of budget reforms are sweeping unremittingly across Africa with an overarching objective of democratising the budgetary process, mainly by increased popular participation. In this connection, Botswana introduced reforms in 2010 in the form of pitsos (opinion‐gathering meetings) to enable citizens to participate more in the budget.
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Managerial levels and the effects of budgetary participation on managers
Managerial Auditing Journal, 2006PurposeTo investigate the effects of managerial level – a manager's position in the organizational hierarchy – and budgetary participation on managerial performance and job satisfaction.Design/methodology/approachQuestionnaires were administered to 184 managers that participated in an executive development program conducted at a major US university ...
Veronique Frucot, Stephen White
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