Results 31 to 40 of about 1,716,912 (287)
JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES, 2023 The budget is an organizational plan, which is written and contains a program of activities expressed in monetary units, which is prepared at a certain time. The process of preparing the budget can trigger the behavior of budget executors to commit budgetary slack due to negative subjective attitudes and norms that are owned by budget executors.
Marlina La Andi +2 more
openaire +2 more sources
Pengaruh Partisipasi Anggaran terhadap Senjangan Anggaran dengan Asimetri Informasi, Penekanan Anggaran dan Komitmen Organisasional sebagai Variabel Pemoderasi [PDF]
Jurnal Akuntansi dan Investasi, 2016 This study aimed to examine the effect of budget participation toward budgetary slack with three moderating variables, namely: information asymmetry, budget emphasis and organizational commitment.
Muh. Irfan, Budi Santoso, Lukman Effendi
doaj +3 more sources
Cogent Business & Management, 2023 The purpose of this study is to examine the role of budgetary participation of employees in boosting their performance and through mental model and individual creativity.
Dany Amrul Ichdan +2 more
doaj +1 more source
Jurnal Akuntansi dan Auditing, 2016 This study aims to examine the influence of budget participation to managerial performance. It also to examine whether perception of distribution budgetary fairness, perception of procedural budgetary fairness and goal commitment mediate the relationship
Hanifatuz Zahro, Indira Januarti
doaj +1 more source
Jurnal Akuntansi Aktual, 2019 : The objective of this study is to examine the influence of budgetary participation on budgetary slack. The moderating effects of information asymmetry, environmental uncertainty and budget emphasis are also being identified on the relationship between ...
Muhammad Reza Rahim, Syamsuri Rahim
doaj +1 more source
Effects of Budgetary Participation on Managerial Attitudes, Satisfaction, and Managerial Performance
RAC: Revista de Administração Contemporânea, 2020 Objective: the purpose of this paper is to investigate the effects of budget participation on management attitudes, job satisfaction, and managerial performance of controllers of Brazilian companies.
Vinícius Costa da Silva Zonatto +3 more
doaj +1 more source
Jurnal Akuntansi dan Auditing Indonesia, 2020 The purpose of this study is to examine the effect of organizational commitment and cost management knowledge on the relationship between budget participation and managerial performance. The data used in this study collected by distributed questionnaires
Laras Dwi Novlina +2 more
doaj +1 more source
Budgetary Participation in Public Sectors: A Focus on Vietnam
Transylvanian Review of Administrative Sciences, 2021 Due to the lack of insight into the impact of budgeting practices at the micro-levels in emerging countries in Asia, this study examines the effect of budgetary participation on managerial performance in Vietnam. Drawing from the framework of decision-making, nomological network, and self-determination theory, this study proposes that the link between ...
openaire +3 more sources
CITIZEN PARTICIPATION IN BUDGETARY PROCESSES IN NIGERIA: MYTH OR REALITY [PDF]
LASU Journal of Employment Relations and Human Resource Management, 2022 Citizen participation in governance processes is critical for sustaining the development of any society. Citizen participation in budgetary processes is a system of promoting efficient and responsive government by having citizens input into resource allocation decisions.
openaire +1 more source
ANTECEDENTS OF BUDGETARY PARTICIPATION: ENHANCING EMPLOYEES’ JOB PERFORMANCE [PDF]
, 2013 his research investigated the antecedent budgetary participation (need for achievement and work attitude), then assess the impact on employees’ job performance. The data were obtained using questionnaires that distributed
Nikmah, Fatmawati
core