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The Influence of Budget Transparency and Public Participation on The Effectiveness of Budget Management Policies

International Student Conference on Business, Education, Economics, Accounting, and Management (ISC-BEAM)
This study aims to investigate the effect of budget transparency and public participation on the effectiveness of budget management policies in Palopo City, with the hope that the findings will provide insights that can be used to strengthen public financial management practices in other similar areas. This research method uses a quantitative method by
Nurhalisa, Siti   +2 more
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Participation in Budgeting, Locus of Control and Organizational Effectiveness.

The Accounting Review, 1981
Abstract ABSTRACT: This study examines the role of the personality variable, locus of control, as a moderator of the relationship between budgetary participation and managerial performance. The results of a laboratory study employing two separate subject groups--undergraduate accounting students and managers from a large manufacturing
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The Rhetoric and Reality of Budget Participation

2012
In recent years, the business literature has heralded the rise of the team-based, network-centered adaptive organisation as a response to dynamic competitive market forces and emerging technology. Corporate budgeting presents a salient context in which to study managerial networks because it is a routine, widely used, high-profile process that ...
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Public Participation in Budgeting: The New Path of Budget Reform in Thailand

International Journal of Public Administration, 2016
ABSTRACTThe purposes of this article are three fold. First is to explore the status of public participation budgeting in central, regional, and local administrative levels of Thailand. Second is to develop a model of public participation budgeting that fits with the contexts of each level.
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Perceptions and Attitudes of Different User-groups to the Role of the Budget, Budget Pressure and Budget Participation

Accounting and Business Research, 1992
Abstract This paper examines the perceptions and attitudes of three distinct user-groups to three important budget-related issues. The three user-groups are: accountants, senior non-financial managers and first line managers, each of which has direct contact with budget data in their normal work.
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Participation citoyenne et budgets locaux

2022
non ; oui ; non-recherche ...
Gourbier, Leonard, Moysan, Émilie
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Antecedents of Participative Budgeting – A Review of Empirical Evidence

Advances in Management Accounting, 2015
Matthias D Mahlendorf, Utz Schäffer
exaly  

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