Results 71 to 80 of about 15,839 (293)

Pengaruh ketidakpastian lingkungan terhadap partisipasi penganggaran dan kinerja manajerial

open access: yesJurnal Akuntansi dan Auditing Indonesia, 2018
The study attemps to examine the relationship between budgetary participation and individual performance. In so doing the study considers environmental uncertainty as a moderating variable.
Isti Rahayu
doaj  

In the eye of the beholder: mutual obligations and areas of ambiguity in the hospital-physician relationship [PDF]

open access: yes, 2012
Internationally, many countries are increasing provider accountability for cost and quality of the delivered care. In this challenging environment hospital executives struggle to build effective hospital-physician relations.
Annemans, Lieven   +2 more
core   +1 more source

Farmers' Financial Literacy—Scale Development and Linkages to Accounting Practices and Financial Outcomes

open access: yesAgribusiness, EarlyView.
ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley   +1 more source

Anggaran Partisipatif dalam Menunjang Kinerja Aparatur Pemerintah Daerah

open access: yesJurnal Akuntansi Multiparadigma, 2013
The purpose of this research is to understand the effect of participative budgeting on supporting performance of governmental organization with culture and organization commitment as moderating variable Local government officials of Kabupaten Sigi ...
Ernawaty Usman, Selmita Paranoan
doaj  

BUDGETARY PARTICIPATION, LOCUS OF CONTROL AND JOB SATISFACTION IN TUNISIA [PDF]

open access: yes
The relation between budgetary participation and job satisfaction has been examined in several accounting studies with conflicting results. The conflicting evidence may reflect the influence of contingency variables.
Anissa Dakhli
core  

Pengaruh Budgeting Participation terhadap Job Satisfaction pada Sektor Jasa di Surabaya [PDF]

open access: yes, 2013
Anggaran merupakan alat perencanaan dan pengendalian yang dibutuhkan agarperusahaan dapat mencapai tujuannya. Mengingat anggaran memiliki fungsi penting, maka proses penyusunannya juga penting untuk diperhatikan.
Gani, L. D. (Lani)
core  

Climate Change Mitigation in the Dairy Sector: Uncovering Heterogeneity Through Eco‐Efficiency Clubs

open access: yesAgribusiness, EarlyView.
ABSTRACT Combining climate change goals with economic targets is crucial for the dairy sector, which is a significant contributor to agricultural greenhouse gas (GHG) emissions worldwide. In this paper, we assess economic and climate change implications of dairy production with panel data of Irish dairy farms from 2013 to 2021.
Doris Läpple   +2 more
wiley   +1 more source

Participative democracy. Does democracy needs active citizens?

open access: yesAnali Hrvatskog Politološkog Društva, 2014
The article shows basic characteristics of participative democracy. First part is devoted to its theoretical foundations that are derived from its criticism of liberalism and parliamentary democracy.
Tihomir Cipek
doaj  

Budget participation in Malaysian local authorites [PDF]

open access: yes, 2012
This study examines the effect of budgetary participation on departmental performance via budget adequacy, organisational commitment and role ambiguity. The responses of 108 budget preparers and budget users drawn from a cross-section of Malaysian local authorities, to a questionnaire survey were analysed by using mediation analysis, path analysis and ...
openaire   +1 more source

Budget Participation and Budget Goal Commitment: Does Religiosity Play a Role?

open access: yesAsian Journal of Accounting Perspectives, 2022
Research aim: This paper investigates whether religiosity, within a goal-setting context, affects goal commitment as well as moderates budget participation and budget goal commitment relationship. Design/Methodology/ Approach: A questionnaire survey was used to collect data from managers at public listed companies in Jordan.
Ruzita Jusoh   +2 more
openaire   +3 more sources

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