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

2010 ◽  
Author(s):  
Johnny Jermias
Keyword(s):  
Job Satisfaction ◽  
Information Asymmetry ◽  
Role Ambiguity ◽  
Goal Commitment ◽  
Budgetary Participation ◽  
And Performance

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
Keyword(s):  
Job Satisfaction ◽  
Information Asymmetry ◽  
Role Ambiguity ◽  
Goal Commitment ◽  
Institutional Factors ◽  
Budgetary Process ◽  
Budgetary Participation ◽  
And Performance ◽  
The Impact ◽  
Budgeting Process

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.

scholarly journals NEGATIVE FACTORS AND ITS EFFECT TOWARDS JOB SATISFACTION OF NURSES

2019 ◽  
Vol 12 (2) ◽  
pp. 281
Author(s):  
Desti Ranihusna ◽  
Nury Ariani Wulansari ◽  
Dikha Karuma Asiari ◽  
Reza Enindra Syahputra
Keyword(s):  
Job Satisfaction ◽  
Role Conflict ◽  
Job Stress ◽  
Role Ambiguity ◽  
Role Overload ◽  
Performance Variables ◽  
Negative Effect ◽  
Quantitative Design ◽  
And Performance ◽  
Negative Factors

<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>

scholarly journals The effect of participatory budgeting on the performance of government officials (An empirical study in West Lombok District)

2017 ◽  
Vol 6 (2) ◽  
pp. 181
Author(s):  
Mohammad Fachrizal ◽  
Lalu Suparman ◽  
Animah .
Keyword(s):  
Job Satisfaction ◽  
Sampling Method ◽  
Relevant Information ◽  
Goal Commitment ◽  
Regional Government ◽  
Validity And Reliability ◽  
Government Officials ◽  
Budgetary Participation ◽  
Version 2.0 ◽  
Budgeting Process

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.

scholarly journals Pengaruh Partisipasi Anggaran, Asimetri Informasi, Penekanan Anggaran, dan Ambiguitas Peran Terhadap Budgetary Slack (Organisasi Perangkat Daerah Kota Yogyakarta)

2020 ◽  
Vol 17 (2) ◽  
Author(s):  
Rani Eka Diansari ◽  
Meilia Saraswati
Keyword(s):  
Information Asymmetry ◽  
Quantitative Research ◽  
Role Ambiguity ◽  
Descriptive Analysis ◽  
Budgetary Slack ◽  
Approach Method ◽  
Budgetary Participation ◽  
The Government ◽  
Positive Effect ◽  
Yogyakarta City

This study aims to examine the effect of budgetary participation, information asymmetry, budget emphasis, and role ambiguity on budgetary slack. This type of research is quantitative research. The population in this study is the Regional Organization of the Government of Yogyakarta City. Sample of research are 58 respondents involved in the preparation of the budget. The sampling selection using purposive sampling method. This research method is a descriptive analysis method with a survey approach. Method of data analysis used in this research is multiple linear regression mode.In the study, show that budgetary participation have significant positive effect on budgetary slack while information asymmetry, budget emphasis, and role ambiguity have no effect on budgetary slack on the Regional Organizations in the Yogyakarta City Government.Keywords: Budgetary Participation, Information Asymmetry, Budget Emphasis, Role Ambiguity, Budgetary Slack

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.

Work Role Ambiguity, Job Satisfaction, and Job Performance: Meta-Analyses and Review

1994 ◽  
Vol 75 (3_suppl) ◽  
pp. 1411-1433 ◽  
Author(s):  
David J. Abramis
Keyword(s):  
Job Satisfaction ◽  
Job Performance ◽  
Role Ambiguity ◽  
Meta Analysis ◽  
Primary Sources ◽  
Work Role ◽  
Organizational Research ◽  
True Variance ◽  
And Performance ◽  
Meta Analyses

Formal meta-analytic methods were used to examine studies of two primary correlates of work role ambiguity, (a) job satisfaction (global and intrinsic) and (b) job performance (self- and independently evaluated). 88 studies were examined, 39 of which were included in the meta-analyses. Results suggest role ambiguity is significantly and negatively related to both satisfaction and performance but very weakly to the latter. Also, true variance in correlations exists across studies, suggesting that the effects of role ambiguity vary depending upon other variables. Results are consistent with previous research and suggest that role ambiguity is a valid construct in organizational research and is usually associated with lower job satisfaction. The primary sources used in the meta-analysis are included.

Undesirable Effects of Goal Setting on Perceived Fairness, Commitment, and Unethical Behavior

2018 ◽  
Vol 62 (2) ◽  
pp. 97-107 ◽  
Author(s):  
Nina Keith
Keyword(s):  
Goal Setting ◽  
Unethical Behavior ◽  
The United States ◽  
Goal Commitment ◽  
Management Technique ◽  
Long Term Effects ◽  
Perceived Fairness ◽  
Negative Effects ◽  
Positive Effects ◽  
And Performance

Abstract. The positive effects of goal setting on motivation and performance are among the most established findings of industrial–organizational psychology. Accordingly, goal setting is a common management technique. Lately, however, potential negative effects of goal-setting, for example, on unethical behavior, are increasingly being discussed. This research replicates and extends a laboratory experiment conducted in the United States. In one of three goal conditions (do-your-best goals, consistently high goals, increasingly high goals), 101 participants worked on a search task in five rounds. Half of them (transparency yes/no) were informed at the outset about goal development. We did not find the expected effects on unethical behavior but medium-to-large effects on subjective variables: Perceived fairness of goals and goal commitment were least favorable in the increasing-goal condition, particularly in later goal rounds. Results indicate that when designing goal-setting interventions, organizations may consider potential undesirable long-term effects.

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