The association between budget goal clarity and managerial performance in Iraqi oil refinery: the role of budget goal difficulty and budget participation

2016 ◽  
Vol 3 (4) ◽  
pp. 343
Author(s):  
Santi Gopal Maji ◽  
N.M. Panda ◽  
Saad Salih Hussein
2009 ◽  
Vol 1 (1) ◽  
pp. 78
Author(s):  
Novita Ekasari ◽  
Lintang Venusita

AbstractThis article aims to provide a framework to think about the role of participatory budgeting to improve managerial performance is associated with organizational culture and relationship between individuals at nonprofit organizations. Participatory budgeting process to function properlyand implemented well, if supported by the device work, human resources, individual relationships within the organization, and culture that has taken hold in a nonprofit organization. Each nonprofit organization aims to improve services and performance-oriented but not profit. Several nonprofit organizations have undergone repositioning and development organization which aims other than to provide services to the community also increases the profits from service operations.


2013 ◽  
Vol 31 (1) ◽  
pp. 14-31 ◽  
Author(s):  
Jing Li ◽  
Toni L. Doolen

Purpose – The purpose of this paper is to understand and measure the impact of goal clarity, goal difficulty, and management support on five social and technical outcomes for quality circles (QCs) in a Chinese company. Design/methodology/approach – Survey scales were developed based on previous research and validated using principal component analysis. Analysis of variance confirmed the validity of aggregating individual responses to team-level measures. Models for five outcomes (team member understanding of continuous improvement, team member skills, team member attitudes, team member motivation, and technical success) were developed using multiple regressions. Findings – Goal clarity was found to impact all outcomes. Goal difficulty was found to impact QC team member attitudes. Management support was related to employee's understanding of the value of continuous improvement and to the technical success of QC activities. Research limitations/implications – All the QCs included in the study were part of a single manufacturing organization. To generalize the findings, data from additional companies are needed. Practical implications – The results imply that management support is critical to improvement of processes. Even if employees wish to learn new skills, employee's efforts need to be directed, so they are closely aligned with the company's goals and objectives. Originality/value – This appears to be the first published research study to identify the role of goal clarity, goal difficulty, and management support on both social and technical systems outcomes for Chinese QCs. The findings highlight the value of and need for clearly defined, challenging goals for QC members work on and the need for management support of QC members and QC activities.


2018 ◽  
Vol 29 (2) ◽  
pp. 328-342
Author(s):  
Alex Yue Feng Zhu ◽  
Kee Lee Chou

This study investigated the relationship between retirement saving needs estimation and the amount of self-reported private retirement savings amassed by working-age adults in Hong Kong, China, by focusing on the mediating role of retirement saving needs estimation between retirement goal clarity and the amount of private retirement savings. Based on the data collected from a phone survey of 958 Hong Kong workers aged 25–64 years, we found that the retirement saving needs estimation was associated with the savings of individuals over 44 years old; furthermore, it mediated the association between retirement goal clarity and self-reported private retirement savings. The findings offer theoretical contributions for financial planning conceptual frameworks and provide policy implications.


2014 ◽  
Vol 88 (1) ◽  
pp. 80-107 ◽  
Author(s):  
Carlos Ferreira Peralta ◽  
Paulo Nuno Lopes ◽  
Lucy L. Gilson ◽  
Paulo Renato Lourenço ◽  
Leonor Pais

Author(s):  
Dr. Mohammad Nizarul Alim, M.Si., Ak.

Most of budgets studies have focused on budget participation. It was argument that level of participation in budgeting process is most important part of budgeting procedure. The activity could predict and reduce future uncertainty. The others components of budgeting like budget goal and budget evaluation lacked attention. This study aims to investigate the impact of budget goal difficulty and budget evaluation style on managerial performance and job satisfaction with contingency approach.  Level of difficulty would arise when environment uncertainty exist. It should need different style of budget evaluation. But, experience managers seem could anticipate it. Results support hypothesis that budget goal difficulty and budget evaluation style were contingent with manager experience and environment uncertainty


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