Results 11 to 20 of about 127,818 (284)

Transnational Models of Citizen Participation: The Case of Participatory Budgeting

open access: yesJournal of Deliberative Democracy, 2012
This article pursues two main objectives. First, it provides a transnational overview and analysis of participatory budgeting, which has been central to the literature on democratic innovations in citizen participation.
Anja Röcke   +3 more
doaj   +3 more sources

Organizational Commitment as A Moderator of Budget Participation with Budget Gaps

open access: yesZona Manajerial: Program Studi Manajemen (S1) Universitas Batam, 2023
This research examines the relationship between participation budgets and participation budgets involving organizational commitment. The aim of this research is to determine the effect of organizational commitment as a moderating variable between the correlation between budget participation and budget accounting.
Widyanti Diah, Nolla Puspita
openaire   +1 more source

Effects of resilience and managerial attitudes on the relation between participative budgeting and managerial performance / Efeitos da resiliência e atitudes gerenciais na relação entre participação orçamentária e desempenho gerencial

open access: yesRAM. Revista de Administração Mackenzie, 2023
Resumo Objetivo: Analisar os efeitos da resiliência psicológica e das atitudes gerenciais (envolvimento no trabalho e comprometimento com as metas orçamentárias) na relação entre participação orçamentária e desempenho gerencial.
Jonas A. S. Grodt   +4 more
doaj   +1 more source

Pengaruh Keadilan Prosedural Terhadap Penganggaran Partisipatif Melalui Komitmen Organisasi

open access: yesJurnal Ekonomi dan Bisnis, 2016
This study aims to examine: (1) the influence of procedural fairness to participative budgeting; and (2) the influence of procedural fairness to participative budgeting through organization commitment.The purpose of descriptive research method used in ...
Andry Arifian Rachman
doaj   +1 more source

An information literacy lens on community representation for participatory budgeting in Brazil

open access: yesJournal of Information Literacy, 2023
This paper presents an evaluation of the information literacies used by community representatives when engaging with participatory budgeting in São Paulo City, Brazil. Using questions established from context-setting interviews with stakeholders, a focus
Peter Cruickshank, Bruce Ryan
doaj   +1 more source

Participatory budgeting - a neighbourhood manager's perspective [PDF]

open access: yes, 2010
This study reports the impact of the requirement to consult with citizens on budgeting decisions through Participatory Budgeting. The Duty to Involve agenda was imposed as a legal duty in April 2009 on all local authorities set out by the Labour ...
Naylor, Sara
core   +2 more sources

Participative Budgeting, Procedural Fairness, Distributive Fairness and Budgetary Slack: Evidence from Hospitality Sector in Indonesia

open access: yesInternational Journal of Academe and Industry Research, 2023
Budgets are important for owners and management in planning, controlling and serving as the basis for measuring performance. In the budgeting process, management often acts unethically, such as making budgetary slack and manipulating data.
Vega Febryandoko, Yenni Carolina
doaj   +1 more source

Participative Budgeting, Employee Motivation and Budgetary Slack in Private Sector in Indonesia

open access: yesJurnal ASET (Akuntansi Riset), 2020
This research was conducted to evaluate and analyze budgeting practices in the private sector, especially in the banking sector. This study analyzes the relationship between employee involvement in the budgeting process and budgetary slack practices ...
Yenni Carolina
doaj   +1 more source

Values of Good, Truth, and Love in Participatory Budgeting in Poland

open access: yesInstitutiones Administrationis, 2021
Literature suggests that government instruments, rooted in the traditional modernist representative democracy, do not effectively protect the common good due to the moral hazard problem, and as a solution, it proposes citizen participation. However, just
Urszula K. Zawadzka-Pąk
doaj   +1 more source

ANALISIS EFISIENSI DAN EFEKTIVITAS PROSES PERENCANAAN DAN PENGANGGARAN DAERAH

open access: yesThe Indonesian Accounting Review, 2011
The purpose of this research is to describe the process consistency and the result of planning and budgeting in Malang City. Besides that it also formulates the recommendation for increasing participative effectiveness and planning process eficiency ...
Sopanah Sopanah
doaj   +1 more source

Home - About - Disclaimer - Privacy