Results 221 to 230 of about 9,908 (258)

Congressional Participation in the Federal Budgetary Process

2023
Description to be ...
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Legislative Participation in Budgetary Systems: Is there Evidence of Convergence?

International Journal of Public Administration, 2012
Concepts 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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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
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Managerial levels and the effects of budgetary participation on managers

Managerial Auditing Journal, 2006
PurposeTo 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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A Field Study Examination of Budgetary Participation and Locus of Control.

The Accounting Review, 1982
Abstract ABSTRACT: The results of this field study are generally consistent with those from a previous laboratory experiment which showed that the relationship between budgetary participation and performance is moderated by the personality variable internal-external locus of control.
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The Role of Feedback on the Relationship Between Budgetary Participation and Performance

Pacific Accounting Review, 2002
This study examines the moderating effect of feedback on the relationship between budgetary participation and performance. The responses of 79 managers, drawn from a cross‐section of Australian manufacturing companies, to a questionnaire survey were analysed using a multiple regression technique.
Vincent Chong, Kar Ming Chong
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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.
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Budgetary Legal Regime as a Mode of Behavior of Budgetary Activities Participants

FINANCIAL LAW
The article examines the specifics of the budgetary legal regime as a procedure for regulating the behavior of participants in budgetary activities and concludes that its features include the following. Regulation of budgetary activities is carried out both through the establishment by the state of mandatory regulatory requirements, and through its ...
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Correlates of Budgetary Participation in the Nigerian Public Sector

International Journal of Corporate Finance and Accounting, 2015
Budgeting 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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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
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