scholarly journals Evidence of the relationship between budgetary participation, organizational commitment and managerial performance

2020 ◽  
Vol 13 (5) ◽  
pp. 997-1016
Author(s):  
Andreia Acássia Guidini ◽  
Vinicius Costa da Silva Zonatto ◽  
Larissa Degenhart
Keyword(s):  
Organizational Commitment ◽  
Use Of Self ◽  
Managerial Performance ◽  
Work Related ◽  
Budgetary Participation ◽  
The Individual ◽  
Descriptive Survey ◽  
The Relationship ◽  
Budgeting Process

Purpose – This research objective to investigate the relations between budgetary participation, organizational commitment and managerial performance.Design/methodology/approach – A descriptive, survey and quantitative study was carried out, based on trajectory analysis and with data from 150 managers with budgetary responsibilities of the largest Brazilian export companies in the business.Findings – The results reveal that budgetary participation influences managerial performance in two ways: directly, as a result of managers 'involvement and influence in the budgeting process, and indirectly, when managers' commitment to the organization increases due to their participation and involvement in budgetary definitions.Research limitations/implications – The limitation of the use of self-reported measures to measure the proposed relationships is highlighted. This research indicates that behavioral aspects related to the budgeting process, have significant implications for work-related results.Practical implications – The results suggest that organizations should allow the participation of managers in setting goals and budget objectives, as this action triggers a greater commitment of the individual to the organization and better performance in the work.Social implications – The findings can help organizations to understand factors that can be improved in the organization so that employees feel committed to the company in which they operate and consequently present better budgetary participation and performance.Originality/value – This research sought to expand the existing discussion in the accounting literature on the role of budgetary processes and their implications for organizational commitment and managerial performance in budgetary activities.

scholarly journals Role of Organizational Commitment in Mediating between Budget Participation and Managerial Performance

2021 ◽  
Vol 8 (1) ◽  
pp. 105
Author(s):  
Retno Paryati
Keyword(s):  
Organizational Commitment ◽  
Linear Regression Analysis ◽  
Private University ◽  
Simple Linear Regression ◽  
Managerial Performance ◽  
Budgetary Participation ◽  
The Relationship ◽  
The City ◽  
University Officials

The purpose of this study was to examine the role of organizational commitment in mediating the relationship between budgetary participation and managerial performance in academic officials at private universities in Bandung. This type of research is explanatory research. The sample in this study was 132 private university officials in the city of Bandung. In this study, the data collection method was a questionnaire, and the data analysis used in this study was simple linear regression analysis. The results show that. Budget participation, organizational commitment, and managerial performance are in a suitable category and positively affect. While organizational commitment can mediate the relationship between budgetary participation and managerial performance, one of the commitment dimensions does not affect, namely, continuity commitment.

scholarly journals Effects of Budgetary Participation on Managerial Attitudes, Satisfaction, and Managerial Performance

2020 ◽  
Vol 24 (6) ◽  
pp. 532-549
Author(s):  
Vinícius Costa da Silva Zonatto ◽  
Juliana Constâncio Nascimento ◽  
Micheli Aparecida Lunardi ◽  
Larissa Degenhart
Keyword(s):  
Job Satisfaction ◽  
Quantitative Research ◽  
Point Of View ◽  
Managerial Performance ◽  
Level Of Use ◽  
Budgetary Participation ◽  
And Performance ◽  
Descriptive Survey ◽  
The Relationship ◽  
Budgeting Process

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.

scholarly journals The effect of budgetary participation on managerial performance: internal control and organizational commitments as intervening variables

2020 ◽  
Vol 1 (1) ◽  
pp. 39-51
Author(s):  
Hendrik Sastrawan ◽  
◽  
Fajar Gustiawaty Dewi ◽  
Yuliansyah Yuliansyah ◽  
◽  
...  
Keyword(s):  
Organizational Commitment ◽  
Internal Control ◽  
Survey Study ◽  
Managerial Performance ◽  
Budgetary Participation ◽  
Plantation Company ◽  
The Relationship ◽  
Intervening Variables ◽  
Positive Effect ◽  
Budgeting Process

Purpose: This study aims to examine the effect of budgetary participation on managerial performance with internal control and organizational commitment as an intervening variable, in a state-owned plantation company, namely PT Perkebunan Nusantara VII. Research methodology: Using a questionnaire survey study for 100 respondents involved in the budgeting process at PT Perkebunan Nusantara VII, this study analyzed the data using SEM PLS, SmartPLS 3.2 software. Results: The results show that budgetary participation has a positive effect on managerial performance directly. Meanwhile, internal control is an intervening variable into the relationship between budgeting participation and managerial performance. On the contrary, organizational commitment is not proven as an intervening variable into the relationship between budgeting participation and managerial performance. Limitations: This study contributes to the management accounting literature and provides an overview of the effectiveness of regulations, policies and work programs that have been made by companies in improving managerial performance, particularly those relating to budgeting, internal control, and organizational commitment. Contribution: The study attempts to offer new insights on the influence of budgeting participation, internal control and organizational commitment, and other variables in improving managerial performance in state-owned plantation companies. Keywords: Budgeting participation, Managerial performance, Internal control, Organizational commitment

scholarly journals The Role of Organizational Commitment and Procedural Justice in Moderating the Relationship between Budgetary Participation and Managerial Performance

2008 ◽  
Vol 10 (2) ◽  
pp. 185 ◽  
Author(s):  
Etty Murwaningsari
Keyword(s):  
Organizational Commitment ◽  
Procedural Justice ◽  
Mail Survey ◽  
Primary Data ◽  
Survey Method ◽  
Managerial Performance ◽  
Subsequent Test ◽  
Budgetary Participation ◽  
The Relationship

The objective of this research is to identify the role of organizational commitment and procedural justice in moderating the relationship between budgetary participation and managerial performance. This research utilizes the mail survey method to collect primary data from September 2007 to mid-November 2007 by sending questionnaire forms to corporate managers involved in the budgeting process.The empirical result of this research indicates that budget participation has a positive and significant influence on managerial performance. The subsequent test finds that organizational commitment can strengthen the relation between budget participation and managerial performance. The last test shows that procedures have no influence on the relationship between budget participation and managerial performance.

Personality and boredom at work: the mediating role of job crafting

2019 ◽  
Vol 24 (4) ◽  
pp. 315-330
Author(s):  
Bogdan Oprea ◽  
Dragos Iliescu ◽  
Vlad Burtăverde ◽  
Miruna Dumitrache
Keyword(s):  
Job Crafting ◽  
Negative Consequences ◽  
Cross Sectional ◽  
Content Type ◽  
Work Related ◽  
Mediating Role ◽  
Cross Sectional Design ◽  
The Individual ◽  
The Relationship

Purpose Boredom at work is associated with negative consequences, therefore it is important to investigate whether employees engage in job crafting behaviors that reduce boredom and what are the individual differences associated with these behaviors. The paper aims to discuss these issues. Design/methodology/approach A questionnaire study was designed to examine the mediating role of job crafting in the relationship between conscientiousness and emotional stability and boredom among 252 employees (Study 1) and in the relationship between Machiavellianism and psychopathy and boredom among 216 employees (Study 2). Findings The results showed that conscientiousness is negatively related to work-related boredom. This relationship is mediated by job crafting. Neuroticism and psychopathy are positively associated with boredom at work, but these relationships are not mediated by job crafting behaviors. Research limitations/implications The study was based on self-reported measures, which might raise questions of common-method bias, and the research samples contained mostly women and young employees, which raises questions about generalizability of our findings. At the same time, the cross-sectional design does not allow causal inferences. Practical implications Organizations can select employees based on their personality for jobs that predispose to boredom and give them enough autonomy to be able to craft them. Moreover, they can identify employees who need support to manage their boredom and include them in job crafting interventions. Originality/value Traditionally, boredom at work has been considered as resulting from characteristics of tasks and jobs. The findings indicate that some employees can make self-initiated changes to their work in order to reduce their boredom and possibly its negative consequences.

scholarly journals ANALISIS PENGARUH PERAN PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN MODERASI LOCUS OF CONTROL DAN BUDAYA ORGANISASI (Studi pada Satuan Kerja Perangkat Daerah Pemerintah Kota Semarang)

2014 ◽  
Vol 2 (1) ◽  
pp. 41
Author(s):  
Rahardja Rahardja ◽  
Irsad Andriyanto
Keyword(s):  
Organizational Culture ◽  
Locus Of Control ◽  
Good Governance ◽  
Positive Influence ◽  
Moderating Effects ◽  
Managerial Performance ◽  
Budgetary Participation ◽  
The Relationship

This study was aimed to analyze the role of locus of control and organizational culture on the relationship between budgetary participation and managerial performance. Participation budget has been empirically tested positive influence on managerial performance. The study provides further explanation of the relationship by testing the moderating effects of locus of control and organizational culture, especially at the level of Satuan Kerja Perangkat Daerah (SKPD) Municipality of Semarang. The results showed that locus of control and organizational culture moderate the effect of budget participation on the performance majarial. The results of this study are expected to provide solutions in increasing performance on education so as to create good governance. The results of this study will contribute to the research-previous research, strengthen existing research concerning the relationship influence of budget participation and managerial performance, and to clarify the contingency factors that locus of control and organizational culture. <br />

scholarly journals Impact of Budgetary Participation and Organizational Commitment on Managerial Performance in Nigeria

2017 ◽  
Vol 6 (3) ◽  
pp. 48 ◽  
Author(s):  
Adenuga Abiola Oluwalope ◽  
Ojediran Sunday
Keyword(s):  
Organizational Commitment ◽  
Social Science ◽  
Business Environment ◽  
Primary Data ◽  
Managerial Performance ◽  
Budgetary Participation ◽  
Work Done ◽  
The Relationship ◽  
Positive Impacts

Following the prevailing uncertainties in Nigerian business environment, managers and stakeholders require the need to be poised, prepared and plan to compete favourably under the rapidly shifting condition in order to remain relevant and profitable. This study examines the relationship between budget participation, organizational commitment and managerial performance in Nigeria. Primary data were obtained from copies of questionnaire distributed to members of staff at managerial levels at Nestle NIG-food, Nigerian Breweries-drinks, Flour mills-food, 7up Bottling company-drinks, Cadbury-food, Unilever-food, Vitafoam NIG-others categorized based on the nature of their business and analysed through use of Statistical Package of Social Science (SPSS, Version 20) as correlation and regression were used to evaluate relationships among variables. Findings revealed that participation in budget activities and commitment to work done by individuals in an organization positively impacts managerial performance, hence this assertion cannot be overlooked or ignored as it supports the empirical body of positive impacts. It is therefore recommended that organizations should engage in activities that will promote budget participation and commitment and also consider other processes and events that could be explored upon towards enhancing managerial performance.

scholarly journals PSYCHOLOGICAL CAPITAL DAN KECUKUPAN ANGGARAN SEBAGAI MEKANISME PENINGKATAN PROSES PARTISIPASI ANGGARAN UNTUK MENCAPAI KINERJA MANAJERIAL

AJAR ◽  
2019 ◽  
Vol 2 (01) ◽  
pp. 1-27
Author(s):  
Lenny Kawandy ◽  
Oktavianus Pasoloran ◽  
Suwandi Ng
Keyword(s):  
Sampling Method ◽  
Psychological Capital ◽  
Sample Selection ◽  
Managerial Performance ◽  
South Sulawesi ◽  
Budgetary Participation ◽  
Real Estate Company ◽  
The Relationship ◽  
Positive Effect

This study aims to investigate the role of Psychological Capital and budget adequacy in mediating the effect of budget participation on managerial performance. The sample used in this study is a Real Estate company registered in REI Makassar, South Sulawesi. Sample selection in this study using purposive sampling method based on certain criteria. The results of the study using path analysis shows that budget participation has a positive effect on psychological capital and budget adequacy, Sobel testing indicates that psychological capital can mediate the effect of budgetary participation on managerial performance, but budget adequacy does not mediate the relationship between budgetary and managerial participation.

scholarly journals MODERASI KOMITMEN ORGANISASI TERHADAP HUBUNGAN ANTARA PARTISIPASI ANGGARAN DENGAN KINERJA MANAJERIAL DI KABUPATEN HALMAHERA BARAT

2019 ◽  
Vol 1 (2) ◽  
Author(s):  
Yustiana Djaelani ◽  
Subhan Subhan
Keyword(s):  
Regression Analysis ◽  
Organizational Commitment ◽  
Data Collection ◽  
Significant Influence ◽  
Positive Relationship ◽  
Managerial Performance ◽  
Budgetary Participation ◽  
Relationship Of ◽  
The Relationship

This study examines the effect of budgetary participation on managerial performance with organizational commitment as a moderating variable. The purpose of the study was to find empirical evidences about the relationship and positive and significant influence between budgetary participation and managerial performance, and organizational commitment can be a moderation of the relationship between budgetary participation and managerial performance. The study respondents were budget compilers in SKPD in West Halmahera Regency, with a sample of 64 respondents. Data collection with a list of questions adopted from previous researchers. The collected data is processed using moderating regression analysis (MRA) and regression interactions between variables. The results of the study are (1) there is a significant influence and positive relationship between budgetary participation and managerial performance; and (2) there is no influence of organizational commitment on the relationship of budgetary participation and managerial performance.

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