Pengaruh ketidakpastian lingkungan terhadap partisipasi penganggaran dan kinerja manajerial
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]
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
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
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]
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]
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
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?
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]
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?
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

