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Citizen participation in public budgeting

, 2016
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Antecedents of Participative Budgeting

Accounting, Organizations and Society, 1998
Abstract This paper has four purposes. First, it analyzes 47 published studies on participative budgeting. Almost all of these studies focus on the effects of participative budgeting and not on its causal antecedents. Second, to provide insight into these antecedents, we report the results of a survey which identifies reasons why managers participate
J.F. Shields, M.D. Shields
exaly   +2 more sources

Enhancing Hotel Managers’ Organisational Commitment: An Investigation of the Impact of Structure, Need for Achievement and Participative Budgeting

International Journal of Hospitality Management, 2002
This study investigates the role of decentralised structure and managers’ need for achievement as antecedents of participative budgeting, and the impact of the concurrent relationships of all three preceding variables on organisational commitment. Ninety-
Lisa McManus, Nava Subramaniam, Lokman Mia   +2 more
exaly   +4 more sources

Who’s the Boss? The Economic and Behavioral Implications of Various Characterizations of the Superior in Participative Budgeting Research

Journal of Accounting Literature, 2018
Participative budgeting can benefita firm by incorporating subordinates’ private information into financing and operating decisions. In the managerial accounting literature, studies of participative budgeting posit superiors that range from passively ...
Alisa Brink
exaly   +2 more sources

The Role of Organizational Politics in the Relationship of Participative Budgeting With Budgetary Slack and Performance Based Budgeting

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.
Kurnianto, Sigit, Rita Sulistyawati
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Budgeting structures and citizen participation

Journal of Public Budgeting, Accounting & Financial Management, 2002
This paper reviews the literature concerning when and in what way citizen participation can have an impact on budgeting. The first part of the paper conceptualizes, through the literature, five budgeting models, each having both problems and solutions for citizen involvement.
Gerald Miller, Lyn Evers
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A Theory of Participative Budgeting

The Accounting Review, 2013
ABSTRACT This paper complements the ongoing empirical discussion surrounding participative budgeting by comparing its economic merits relative to a top-down budgeting alternative. In both budgeting regimes, private information is communicated vertically between a principal and a manager.
Mirko S. Heinle, Nicholas Ross, Richard E. Saouma   +2 more
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The Influence of Participative Budgeting on Budgetary Slack in Composing Local Governments’ Budget in Bali Province [PDF]

Procedia, Social and Behavioral Sciences, 2014
This study examines the influence of participative budgeting on budgetary slack in composing nine local governments’ budget of Bali Province, using ‘career uncertainty’ as the moderating variable.The ‘career uncertainty’ has received insufficient ...
Mimba, N.P.S.H., Widanaputra, A.A.
exaly   +2 more sources

Perceived Participation in the Budget Process and Motivation to Achieve the Budget.

Academy of Management Journal, 1973
This research examined relationships between perceived participation in the budget process and both motivation to achieve the budget and level in the organizational hierarchy.
D. G. Searfoss, R. M. Monczka
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