Usefulness of the Budget: The Mediating Effect of Participative Budgeting and Budget-Based Evaluation and Rewarding [PDF]
Baltic Journal of Management, 2021 PurposeThis paper contributes to budgeting-related literature by investigating whether the participation of operational managers in budgeting, and budget-based evaluations and the rewarding of operational managers, significantly mediate the relationship between budget use for operational management and the perceived usefulness of the budget.Design ...
Petr Petera +2 more
exaly +4 more sources
A Study on the Cognition and Emotion Identification of Participative Budgeting Based on Artificial Intelligence [PDF]
Frontiers in Psychology, 2022 Cognition and emotion exert a powerful influence on human behavior. Based on cognitive psychology and organizational behavior theory, this paper examines the role of cognition and emotion in participative budgeting and corporate performance using a ...
Yuan Zhou +5 more
doaj +2 more sources
Participative budgeting, job satisfaction, and presenteeism: survey evidence from middle managers [PDF]
BMC Public HealthBackground Middle managers in large firms have demanding jobs and often experience high levels of stress. Our objective is to investigate whether and how participative budgeting can improve job-related wellbeing of middle managers.
Berend van der Kolk +2 more
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Determinants of participative budgeting and its implication on managerial performance [PDF]
Accounting, 2020 The purpose of this study is to examine the effect of organizational commitment and procedural fairness against participative budgeting, organization commitment and procedural fairness against managerial performance, and participative budgeting on ...
Yunika Murdayanti +2 more
doaj +1 more source
Jurnal Riset Akuntansi dan Bisnis Airlangga, 2023 The aim of this study is to examine the effect of Participative Budgeting on Budgetary Slack with Organizational Politics as a moderating variable in the public sector; examine the effect of Budgetary Slack on Performance Based Budgeting.
Sigit Kurnianto, Rita Sulistyawati
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PENGARUH PENGANGGARAN PARTISIPATIF, KEJELASAN SASARAN ANGGARAN, DAN KOMITMEN ORGANISASIONAL TERHADAP KINERJA MANAJERIAL [PDF]
Ekonomi dan Bisnis, 2015 This study aims to test empirically the effect of participative budgeting, budget goal clarity, and organizational commitment on managerial performance. Research using primary data obtained through a questionnaire.
Akhmad Saebani, Nugrahini Lastiningsih
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Budget Participation Capacity Configuration (BPCC), Budgeting Participation Requirement and Product Innovation Performance [PDF]
Sustainability, 2021 As the relationship between the execution of budget participation and innovation performance is still full of controversy, and the innovation capability formed by the important control elements of the organization is the key to bring about product innovation performance, this study aims to explore the impact of the formation of product innovation ...
Mu-Jung Huang +4 more
openaire +1 more source
THE INFLUENCE OF PARTICIPATIVE BUDGETING ON BUDGETARY SLACK WITH LOCAL CULTURE AND CORPORATE GOVERNANCE AS THE MODERATORS: AN EMPIRICAL STUDY ON RURAL BANKS (BPRS) IN BALI [PDF]
Russian Journal of Agricultural and Socio-Economic Sciences, 2018 This research is aimed at revealing the moderation of good corporate governance and Tri Hita Karana as a local culture on the relation of participative budgeting towards budgetary slack. The research population is the rural banks in Bali province.
Dwija Putri I.G.A.M.A., Ulupui I.G.K.A.
doaj +1 more source
Journal of Open Innovation: Technology, Market and Complexity, 2023 Including employees and stakeholders in the budgeting process enhances decision-making, encourages trust, and increases the probability of goal attainment.
Mushtaq Yousif Alhasnawi +3 more
doaj +1 more source
Truces (re)construction at the boundaries of budgeting routines [PDF]
RAUSP Management Journal, 2023 Purpose – This study aims to contribute to routine dynamics literature and organization process practices. The main objective is to identify different ways organizational members (re)construct truces at the boundaries of budgeting routines where (re ...
Samantha Luiza de Souza Broman +1 more
doaj +1 more source