Budgetary Participation in Turkey: The Effects of Information Asymmetry, Goal Commitment, and Role Ambiguity on Job Satisfaction and Performance

2012 ◽  
Vol 12 (1) ◽  
pp. 29-54 ◽  
Author(s):  
Johnny Jermias ◽  
Fatih Yigit

ABSTRACT This study empirically investigates the antecedent, mediating, and outcome variables of budgetary participation in Turkey. Turkey is an interesting setting to investigate the impact of budgetary participation on job satisfaction and performance because of its unique cultural and institutional factors. We propose that the information asymmetry between superiors and subordinates creates the need for budgetary participation, and the outcomes of budgetary participation (i.e., job satisfaction and performance) will be mediated by goal commitment and role ambiguity. Based on a questionnaire survey of 194 mid-level managers in Turkey, we find that role ambiguity mediates the budgetary participation–job satisfaction and budgetary participation-performance relationships. The results are consistent with the view that the primary benefit of budgetary participation is to decrease role ambiguity, leading to more job satisfaction and better performance. Furthermore, we find that goal commitment mediates the budgetary participation-performance relationship. This result suggests that participation in the budgeting process increases goal commitment, which in turn leads to better performance. This study will be beneficial for companies in general and for organizations in developing countries in particular to realize that budgetary participation alone does not improve job satisfaction and performance. Rather, it is the increased commitment and decreased role ambiguity that results from managers' participation in the budgetary process that improves job satisfaction and performance. JEL Classifications: D21, G32, L1, M41.

2017 ◽  
Vol 6 (2) ◽  
pp. 181
Author(s):  
Mohammad Fachrizal ◽  
Lalu Suparman ◽  
Animah .

This study aimed to examine effects of three intervening variable directly and indirectly, that are job relevant information, budget goal commitment, and job satisfaction on relationship between budgetary participation and apparatus performance. The inconsistencies of the previous research of the effect of the budgetary participation on the performance become the motivation of the present research. The present research is a survey in which data were collected using a questionnaire distributed to the SKPD Structural Officials of consisting of Echelon II, Echelon III and Echelon IV at the Regional Government of West Lombok Regency. The populations are 673 persons structural officials of Echelon II, Echelon III and Echelon IV. Respondents was selected by purposive sampling method in which officers involved in the budgeting process, of the 122 distributed questionnaires, all questionnaires were returned. The analysis method was variant-based SEM using SmartPLS Version 2.0 M3. The instruments have been examined for its validity and reliability. The results show that the budgetary participation has influence with the apparatus performance but not significant, the budgetary participation has significant effect on job relevant information, job relevant information has significant effect on the apparatus performance, budgetary participation has significant effect on budget goal commitment, budget goal commitment has significant effect on the apparatus performance, budgetary participation has significant effect on job satisfaction, and job satisfaction has significant effect on the apparatus performance. The research could prove the budgetary participation has correlation with the apparatus performance through job relevant information, budget goal commitment, and job satisfaction. The implication of this research that the increased performance of the apparatus can be done by increasing the budgetary participation through job relevant information, budget goal commitment, and job satisfaction.


2020 ◽  
Vol 24 (6) ◽  
pp. 532-549
Author(s):  
Vinícius Costa da Silva Zonatto ◽  
Juliana Constâncio Nascimento ◽  
Micheli Aparecida Lunardi ◽  
Larissa Degenhart

ABSTRACT Objective: the purpose of this paper is to investigate the effects of budget participation on management attitudes, job satisfaction, and managerial performance of controllers of Brazilian companies. Methodology: a descriptive, survey, and quantitative research was conducted from a sample of 316 individuals with budgetary responsibility. Results: the results indicated that budgetary participation directly and positively influences managerial attitudes toward budgeting, job satisfaction, and controllers’ performance in budget activities. Indirect relationships revealed that managerial attitudes toward budget and job satisfaction mediate the relationship between budgetary participation and managerial performance. It was found that budgetary participation positively influences the level of use of the budget for the purposes of performance evaluation and contributes to the development of budgetary knowledge of managers. Conclusion: the budgetary participation is responsible for important consequences on the attitudes and performance of these professionals. From a managerial point of view, it is essential to understand how the budgeting process can influence the attitudes, satisfaction, and performance of controllers in the budgeting context, since after this understanding, the managerial functions can be improved.


Author(s):  
Alyaha Daniel Felix Ohide ◽  
Rosemary Wahu Mbogo

<div><p>Teachers often find themselves frustrated at work because of conflicting expectations concerning their professional and social roles within the community. This paper looks at the effect of teachers’ perception of their profession on their satisfaction at job and performance. The authors employ a survey design in private schools in Yei Town, South Sudan to establish the impact of these perceptions. Simple random sampling technique was used to select the respondents from ten private schools. The respondents’ therefore included 10 head teachers, 100 teachers giving a total of 110 respondents. Questionnaires were used for data collection. Data collected was analysed by the use of Statistical Package for Social Science (SPSS) version 12.0 was and presented in frequencies and percentages and a regression analysis performed to establish the relationships among the variables. The study findings indicated that a considerable number of the teachers (38.9%) indicated that teacher’s own perception of their own profession does not affect the teachers’ job satisfaction and performance.</p></div>


1988 ◽  
Vol 62 (3) ◽  
pp. 815-825 ◽  
Author(s):  
Rosemary Ramsey Lagace

This study investigated differences in amount of role stress for saleswomen and salesmen and tested the impact of five dimensions of role stress on job satisfaction and job performance for both sexes. Analysis for cross-sectional mail survey using 90 saleswomen and 50 salesmen as subjects showed saleswomen were slightly higher on role overload than salesmen. Few differences between salesmen and saleswomen were found when role stress dimensions were used to predict job satisfaction or job performance. These results refute some of the negative impressions of sales positions and negative stereotyping of women in sales.


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


2021 ◽  
Author(s):  
Amjad Alfaleh ◽  
Abdullah Alkattan ◽  
Alaa Alageel ◽  
Mohammed Salah ◽  
Mona Almutairi ◽  
...  

Abstract Background Job satisfaction is determined as the measure to know the individuals’ feelings toward their work. The working conditions that can affect the call center agents’ satisfaction, and performance have received particular concern. Methods This study included 124 agents working in a governmental medical call center in Saudi Arabia. Each agent was receiving a questionnaire that investigates their satisfaction, productivity and performance during working in the medical call center. Results Seventy-seven physicians working onsite were compared to 47 physicians working in the medical call center remotely. Onsite agents were more satisfied concerning job nature, supervisor support, productivity and performance compared to remote agents. Overall, general satisfaction was more seen in physicians working onsite as opposed to remote workers in the medical call center in Saudi Arabia (64.90% vs. 54.25%, [p-value < 0.01]). Conclusion It was found that onsite agents were significantly more satisfied in most investigated aspects compared with remote agents.


2019 ◽  
Vol 12 (2) ◽  
pp. 281
Author(s):  
Desti Ranihusna ◽  
Nury Ariani Wulansari ◽  
Dikha Karuma Asiari ◽  
Reza Enindra Syahputra

<p>The primary function of nurses in inpatient services is to provide optimal services for patients with serious illnesses.Therefore, nurses’ job satisfaction should not be taken for granted. The role overload can influence job satisfaction at workplaces. The role overloaand job stress have negative effect. However, the nurses can still have job satisfaction, if the role overload is at low level. The other factor that influences job satisfaction is role ambiguity. The aim of this study is to analyze the factors that determine job satisfaction of nurses, work at the hospital and the job stress impacts on job satisfaction. The samples of this study were 170 respondents. This study applied quantitative design with path analysis. The role overload and job stress have negative and significant influence on job satisfaction. The role overload and role ambiguity have a positive and significant impact on job stress. The role ambiguity does not influence job satisfaction. Job stress mediates the role ambiguity to job satisfaction. The next research can develop variables that can mediate the influence of role ambiguity and role conflict on job satisfaction, for example, burnout and performance variables.</p>


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