scholarly journals Antecedents of Commitment to Budgetary Goals

2022 ◽  
Vol 26 (2) ◽  
Author(s):  
Daniele Cristina Bernd ◽  
Ilse Maria Beuren ◽  
Celliane Ferraz Pazetto ◽  
Carlos Eduardo Facin Lavarda
Keyword(s):  
Structural Equations ◽  
Intermediate Level ◽  
Budgetary Process ◽  
Managerial Performance ◽  
Motivational Effect ◽  
Participation Motivation ◽  
Budgetary Participation ◽  
Intrinsic And Extrinsic Motivations

ABSTRACT Objective: this study analyzes the interactions between budgetary participation, motivation at work (intrinsic and extrinsic), and commitment to budgetary goals. Methods: a survey was carried out with 131 intermediate level managers from different organizational areas of companies classified among the best and biggest companies in Brazil. Results: the results of modeling structural equations indicate that intrinsic and extrinsic motivations have different roles in their interactions with budgetary participation and commitment to goals. And their involvement in the budgetary process reveals behavioral and motivational effects. Conclusions: it is concluded that participation in the budgetary process can positively reflect on managerial performance, insofar as it is able to trigger intrinsic motivational effect and favor behaviors aimed at the commitment to budgetary goals.

scholarly journals Antecedentes do Compromisso com as Metas Orçamentárias

2022 ◽  
Vol 26 (2) ◽  
Author(s):  
Daniele Cristina Bernd ◽  
Ilse Maria Beuren ◽  
Celliane Ferraz Pazetto ◽  
Carlos Eduardo Facin Lavarda
Keyword(s):  
Structural Equations ◽  
Intermediate Level ◽  
Budgetary Process ◽  
Managerial Performance ◽  
Motivational Effect ◽  
Participation Motivation ◽  
Budgetary Participation ◽  
Intrinsic And Extrinsic Motivations

ABSTRACT Objective: this study analyzes the interactions between budgetary participation, motivation at work (intrinsic and extrinsic), and commitment to budgetary goals. Methods: a survey was carried out with 131 intermediate level managers from different organizational areas of companies classified among the best and biggest companies in Brazil. Results: the results of modeling structural equations indicate that intrinsic and extrinsic motivations have different roles in their interactions with budgetary participation and commitment to goals. And their involvement in the budgetary process reveals behavioral and motivational effects. Conclusions: it is concluded that participation in the budgetary process can positively reflect on managerial performance, insofar as it is able to trigger intrinsic motivational effect and favor behaviors aimed at the commitment to budgetary goals.

scholarly journals Fair design and use of the budgetary process and managerial performance

2021 ◽  
Vol 32 (85) ◽  
pp. 29-45
Author(s):  
Vanderlei dos Santos ◽  
Ilse Maria Beuren ◽  
Leandro Marques
Keyword(s):  
Structural Equations ◽  
Mediating Effect ◽  
Budgetary Process ◽  
Managerial Performance ◽  
Informal Justice ◽  
Individual Perceptions ◽  
Individual Perception ◽  
Fairness Judgments ◽  
Budgetary Participation ◽  
The Individual

ABSTRACT This study analyzes the impacts of the fair design and use of the budgetary process, from the perspectives of formal and informal justice, on fairness judgments, on budgetary participation, and on managerial performance. Complementarily, it also analyzes the mediating effect. Research on the impacts of budgetary participation on managerial performance presents conflicting and inconclusive evidence. The studies on organizational justice, in turn, mainly focus on individual perceptions of justice, from a descriptive and perceptual perspective, not considering the normative approach, and treating justice rules and fairness judgments as synonymous. That segregation is relevant as it reinforces the importance of the fair design and use of the budgetary process, going beyond considering individual fairness judgments. The research revealed that the fair design and use of the budgetary process influence managerial performance; however, the individual perception of justice (fairness judgments) did not exert a direct influence. These findings are relevant because they highlight the impacts of justice in terms of the effects that a system generates, not only considering individual perceptions. A survey was conducted with a random sample of 110 managers chosen using the LinkedIn social network. For the data analysis, the structural equations modeling technique was applied. The study contributes to the literature that examines behavioral aspects of the relationship between budgetary participation and managerial performance, by seeking to understand in which conditions budgetary participation results in better performance. In this research, these relationships are analyzed in light of the foundations of justice, from the perspective of justice rules and fairness judgments. The evidence suggests that budgetary participation affects managerial performance when it results from the fair design and use of the budgetary process.

scholarly journals Mediating cognitive effects of information sharing on the relationship between budgetary participation and managerial performance,

2020 ◽  
Vol 31 (82) ◽  
pp. 14-32
Author(s):  
Micheli Aparecida Lunardi ◽  
Vinícius Costa da Silva Zonatto ◽  
Juliana Constâncio Nascimento
Keyword(s):  
Information Sharing ◽  
Management Practices ◽  
Positive Influence ◽  
Structural Equations ◽  
Cognitive Effects ◽  
Managerial Performance ◽  
Conditioning Factors ◽  
Budgetary Participation ◽  
And Performance ◽  
The Relationship

ABSTRACT This article aims to analyze the mediating cognitive effects of vertical information sharing in the budgeting process on the relationship between budgetary participation and managerial performance. The behavioral literature in the area of accounting has diverged regarding the cognitive effects of budgetary participation on managerial performance. Evidence found in this literature reveals that there are possible intervening variables in this relationship that may influence the cognitive effects of participation on performance. Considering that budgetary participation can affect the cognition and performance of individuals at work, it is relevant to analyze the budget management practices adopted by organizations and the effects they have on individuals with budgetary responsibilities. The evidence found shows that an organization’s budgetary configuration influences the way information sharing will occur and will consequently have cognitive effects on managerial performance. This descriptive study was conducted by collecting data and employing a quantitative approach to analyze them, using structural equations modeling. The research sample comprised 316 respondents with budgetary responsibilities who carry out the role of controller, controlling manager, or controlling coordinator in Brazilian companies. The results show that budgetary participation positively influences vertical information sharing, which presented a positive influence on managerial performance. Vertical information sharing results from cognitive effects of budgetary participation. Higher levels of vertical information sharing are reflected in lower role ambiguity and better managerial performance. Even if individuals with budgetary responsibilities perceive the existence of information asymmetry in the work environment, its effects on performance are not significant. These results contribute to understanding the mediating cognitive effects of information sharing on the relationship between participation and performance, revealing that the effects of participation on performance may not occur based on a simple causality relationship, but instead based on certain conditioning factors.

scholarly journals LOCUS OF CONTROL SEBAGAI PEMODERASI PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA MANAJERIAL

2020 ◽  
Vol 4 (1) ◽  
pp. 142-148
Author(s):  
Asbi amin Amin
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Locus Of Control ◽  
Data Collection ◽  
Risk Preferences ◽  
Sampling Technique ◽  
Managerial Performance ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Budgetary Participation

This research aimed to test the understanding of the budgetary participation and budget target clarity have effect to Manajerial Performance. Locus of Control able to moderate the effect of This research also to test the effect of risk preferences which acts as a moderating budgetary participation and budget target clarity to Manajerial Performance. This research took 54 respondents with a sampling technique is Judgement Sampling. Data collection was carried out through a questionnaire. The data analysis technique used in this study is Moderated Regression Analysis (MRA). Based on the results of the analysis it can be seen that the participation in budgeting and the clarity of budget targets has a positive and significant effect on managerial performance, then the Locus of control is not able to moderate the influence of participation in budgeting and the clarity of budget targets on managerial performance.

scholarly journals Effect of consideration leadership style on budget participation relationship and managerial performance

2019 ◽  
Vol 6 (5) ◽  
pp. 60-64 ◽  
Author(s):  
Made Ika Klaorina ◽  
Herkulanus Bambang Suprasto
Keyword(s):  
Leadership Style ◽  
Sample Selection ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Middle Level ◽  
Managerial Performance ◽  
Level Manager ◽  
Budgetary Participation ◽  
Middle Level Manager ◽  
The Relationship

The research aims to empirically prove the influence of consideration leadership style on the relationship of budgeting participation to managerial performance. Contingency Theory is used as a theoretical foundation in this study. The study population was the middle-level manager (section head) at the Rural Credit Bank (BPR) in Badung Regency. The method of determining the sample is based on the slovin formula, the sample selection technique uses a probability sampling technique that is taken proportionally using simple random sampling so that 135 respondents are obtained. Data were analyzed with Moderated Regression Analysis (MRA). The results of the analysis show that budgetary participation has a positive effect on managerial performance and leadership style consideration reinforces the relationship between budgeting participation and managerial performance.

scholarly journals PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, MOTIVASI, JOB RELEVANT INFORMATION, KEBIJAKAN PENYUSUNAN ANGGARAN DAN PELIMPAHAN WEWENANG TERHADAP KINERJA MANAJERIAL SKPD KABUPATEN KEPULAUAN TALAUD

2016 ◽  
Vol 5 (2) ◽  
pp. 63
Author(s):  
Aljeni Murahati Rellam ◽  
Grace B. Nangoi ◽  
Jenny Morasa
Keyword(s):  
Sampling Method ◽  
Linear Regression Analysis ◽  
Relevant Information ◽  
Multiple Linear Regression Analysis ◽  
Policy Formulation ◽  
Primary Data ◽  
Planning Program ◽  
Managerial Performance ◽  
Delegation Of Authority ◽  
Participation Motivation

This study aims to determine the effect of budget participation to managerial performance SKPD Talaud Islands, to determine the effect of motivation budgeting on managerial performance SKPD Talaud Islands, To know the job relevant information budgetary against Managerial Performance SKPD Talaud Islands, to know the Policy Formulation budget of the Managerial performance Talaud Islands, to determine the influence of delegation of authority budgeting on Managerial performance SKPD Talaud Islands, to determine jointly the effect of budget participation, motivation budgeting, job relevant information budgeting, policy budgeting, delegation of authority budgeting on managerial performance SKPD Talaud Islands. The population in this study was 105 respondents from 35 SKPD in Government Talaud Islands. Samples were selected using purposive sampling method, as many as 105 employees / officers who have served as Secretary, Head of Finance and Head of Planning / Program for primary data tested were from 105 respondents are already established. The analytical method used is multiple linear regression analysis and before the data is processed first tested using the classical assumption test. As for the process of research data using SPSS version 15.0. The results showed evidence that budget participation, motivation budgeting, job relevant information budgeting, no significant effect on managerial performance. And research shows evidence that the policy of budgeting, delegation of authority budgeting significant effect on managerial performance. Keywords: Participation budgeting, motivation budgeting, job relevant information budgeting, budgeting policies, delegation of authority budgeting on managerial performance

scholarly journals Pengaruh Partisipasi Penyusunan Anggaran terhadap Kinerja Manajerial dengan Motivasi, Komitmen Organisasi, dan Job relevant information (JRI) sebagai Variabel Moderating pada Perguruan Tinggi Swasta di Provinsi Gorontalo

2018 ◽  
Vol 9 (1) ◽  
Author(s):  
Regina Amalia Bumulo ◽  
Lintje Kalangi ◽  
Jessy Warongan
Keyword(s):  
Regression Analysis ◽  
Organizational Commitment ◽  
Quantitative Research ◽  
Private Universities ◽  
Relevant Information ◽  
Survey Method ◽  
Managerial Performance ◽  
Budgetary Participation

Abstract. This research is intended to analyze the effect of budgetary participation on managerial performance, and to analyze if motivation, organizational commitment, and job relevant information are able to moderate, in terms of strengthen the effect of budgetary participation, on managerial performance in private universities in Gorontalo Province. This is a quantitative research. It employed survey method. The data were collected by distributing questionnaires to 129 respondents who are structurally positioned of those private universities. Data were analysed by moderated regression analysis (MRA). Results have shown that: (1) Budgetary participation has a positive and significant effect on managerial performance, (2) Motivation does not strengthen the effect of budgetary participation on managerial performance, (3) Organizational commitment does not strengthen the effect of budgetary participation on managerial performance, (4) Job relevant information weaken the effect of budgetary participation on managerial performance.Keywords: Budgetary Participation, Managerial Performance, Motivation, Organizational Commitment, Job Relevant InformationAbstrak. Penelitian ini bertujuan untuk menganalisis pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial, serta apakah motivasi, komitmen organisasi, dan job relevant information memperkuat pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial pimpinan Perguruan Tinggi Swasta di Provinsi Gorontalo. Penelitian ini menggunakan metode survey dengan pendekatan asosiatif kuantitatif. Data diperoleh dengan cara penyebaran kuesioner kepada 129 responden yang merupakan para pejabat struktural Perguruan Tinggi Swasta di Provinsi Gorontalo. Teknik analisis data yang digunakan adalah moderated regression analysis (MRA). Berdasarkan hasil analisis data dapat disimpulkan bahwa: (1) Partisipasi penyusunan anggaran berpengaruh positif dan signifikan terhadap kinerja manajerial. (2) Motivasi tidak memperkuat pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial. (3) Komitmen organisasi tidak memperkuat pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial. (4) Job relevant information memperlemah pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial.Kata kunci: Partisipasi Penyusunan Anggaran, Kinerja Manajerial, Motivasi, Komitmen Organisasi, Job Relevant Information

scholarly journals PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN BUDAYA ORGANISASI TERHADAP KINERJA MANAJERIAL PADA PT PERKEBUNAN NUSANTARA VIII

2021 ◽  
Vol 5 (2) ◽  
pp. 167-184
Author(s):  
Rahmat Saleh ◽  
Lili Dahliani ◽  
Rifa Rusiva
Keyword(s):  
Organizational Culture ◽  
Total Sample ◽  
Test Model ◽  
Validity And Reliability ◽  
Managerial Performance ◽  
Normality Test ◽  
Budgetary Participation ◽  
Participation Process ◽  
Industry Sectors

PT Perkebunan Nusantara VIII is a state-owned plantation engaged in the Agribusiness and Agro-Industry sectors.. The budget preparation process that involves subordinates can improve the performance of subordinates in achieving budget targets. Participatory budgets can be carried out to achieve budget targets by negotiating between superiors and subordinates. In addition to being measured by employees and the cultural linkages attached to them, organizational success can also be seen from the overall performance of the organization. The purpose of this study was to examine the effect of budgetary participation and organizational culture on managerial performance. The total population of this study was 23 PTPN VIII tea gardens in West Java. Respondents in this study were garden managers, assistant heads, assistants, and large foremen of PTPN VIII (Persero) who were involved in the participation process (proposing and or implementing) the budget with a total sample of 63 respondents selected through purposive sampling. testing the quality of the data used is the validity and reliability of the data. The classical assumptions used are normality test, multicollinearity, and heteroscedasticity test. Model analysis uses multiple linear regression is used to analyze data with the help of the SPSS.23.0 program. The results showed that budget participation had a significant effect on managerial performance and organizational culture had a significant effect on managerial performance.

Perceived usefulness of Management Accounting system, budget participation, individual accountability and managerial performance : a study on Malaysian local authority

2006 ◽  
Vol 3 (2) ◽  
pp. 71
Author(s):  
Sharifah Fadzlon Syed Abd Hamid
Keyword(s):  
Direct Effect ◽  
Local Authority ◽  
Management Accounting ◽  
Perceived Usefulness ◽  
Accounting System ◽  
Managerial Performance ◽  
Budgetary Participation ◽  
High Level ◽  
Individual Accountability ◽  
Management Accounting System

This paper examined the combined effect of perceived usefulness of Management Accounting System (MAS), budgetary participation and individual accountability on managerial performance. The data was collected using questionnaires addressed to 78 officers from five local authorities. The findings did not support the direct, effect of perceived usefulness of MAS on managerial performance. However, 'the findings revealed that high level of budgetary participation significantly influenced high level managerial performance. Similarly, the results also showed that high perceived level of individual accountability significantly influenced managerial performance.

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