Results 21 to 30 of about 1,716,912 (287)

The Role of Budgetary Participation and Environmental Uncertainty in Influencing Managerial Performance of Village Government

open access: yesJournal of Accounting and Investment, 2020
Research aims: This study aims to examine the influence of budgetary participation and environmental uncertainty on the managerial performance of the village government.
Hafiez Sofyani   +3 more
doaj   +1 more source

Antecedents of Commitment to Budgetary Goals

open access: yesRAC: Revista de Administração Contemporânea, 2021
Objective: this study analyzes the interactions between budgetary participation, motivation at work (intrinsic and extrinsic), and commitment to budgetary goals.
Daniele Cristina Bernd   +3 more
doaj   +1 more source

The role of budget participation in improving managerial performance [PDF]

open access: yesAccounting, 2021
This study aims to analyze the effect of budget participation on the performance of the government apparatus of Palu City through budgetary slack with Culture kaili “Nosarara Nosabatutu” as moderating.
Amir, Andi Mattulada   +5 more
doaj   +1 more source

PERAN BUDGET EMPHASIS DALAM MEMODERASI HUBUNGAN PARTISIPASI ANGGARAN TERHADAP SENJANGAN DAN KINERJA MANAJERIAL (Studi Pada 30 SKPD Kota Ternate)

open access: yesJurnal Akuntansi dan Auditing, 2018
This study aims to empirically test the effect of budgetary participation on budgetary slack and managerial performance. The study aims to empirically examines whether budget emphasis moderates budget participation on budget slack and managerial ...
Suleman H. A. Kahar, Asrudin Hormati
doaj   +1 more source

The Development of Positive Budgetary Theory within the UK Hotel Industry [PDF]

open access: yes
Previous applied empirical research is limited. This research builds a bridge between management accounting 'normative theory' and current practice, through the development of 'positive budgetary theory'.
Jones, Tracy A
core   +3 more sources

The contingent roles of perceived budget fairness, budget goal commitment and vertical information sharing in driving work performance [PDF]

open access: yesJournal of Asian Business and Economic Studies, 2019
Purpose – Drawing on equity theory, social exchange theory and goal setting theory, the purpose of this paper is to investigate the contingencies on the link between employees’ budgetary participation and their work performance.
Nguyen Phong Nguyen   +2 more
doaj   +1 more source

Huma Betang Cultural Influence in Moderating Budgetary Participation in Budgetary Slack

open access: yesUdayana Journal of Social Sciences and Humanities (UJoSSH), 2018
The purpose of this research is to find out the influence of budgetary participation and huma betang cultural moderation on budgetary slack. The population consists of 28 Palangkaraya’s Regional Apparatus Working Units, Central Kalimantan Province. Proportionate random sampling is used as the sample selection technique.
Theresia Octaviani, Gayatri .
openaire   +2 more sources

Motivational Pluriform As Antecedent Of Influence Between Budgetary Participation On Budgetary Slack

open access: yesInternational Journal of Research in Business and Technology, 2015
The budget has a direct impact on the behavior of managers who are directly involved in budgeting, namely the possibility arises of functional and dysfunctional effects. Dysfunctional impact is shown by the creation of slack in the budget. This study uses a motivational pluriform as variable antecedent in the relationship between budgetary ...
Widi Hariyanti, Abdul Rohman
openaire   +1 more source

PERAN VARIABEL KOMITMEN ORGANISASI DAN INOVASI PADA HUBUNGAN PENGANGGARAN DAN KINERJA: STUDI KASUS PADA SKPD KABUPATEN MAGELANG

open access: yesJurnal Akuntansi dan Auditing, 2010
This study aims to examine the budgetary participation and performance relationship in apublic sector organization. It also attempts to examine whether organization commitment andperception of innovation mediate the budgetary participation and ...
Kunwaviyah Kunwaviyah   +1 more
doaj   +1 more source

Information Asymmetry, Group Cohesiveness, and Budgetary Slack: A Moderating Effect of Budgetary Participation

open access: yesJournal of Accounting Research, Organization and Economics, 2020
Objective – The purpose of this study is to examine whether information asymmetry and group cohesiveness affect budgetary slack with budgetary participation as a moderating variable. Design/methodology – This research was conducted in a public hospital in Banda Aceh, Indonesia. This study uses primary data in the form of questionnaire which were filled
Jalaluddin Jalaluddin   +2 more
openaire   +2 more sources

Home - About - Disclaimer - Privacy