Budgeting, Psychological Contracts, and Budgetary Slack

Graduate recruitment: Psychological contracts and the balance of power

British Journal of Guidance and Counselling ◽

10.1080/03069888800760271 ◽

1988 ◽

Vol 16 (3) ◽

pp. 228-241 ◽

Cited By ~ 1

Author(s):

Peter Herriot

Keyword(s):

Balance Of Power ◽

Psychological Contracts

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Psychological Contract Fulfillment and Employee Responses to Pay System Change

Journal of Personnel Psychology ◽

10.1027/1866-5888/a000186 ◽

2017 ◽

Vol 16 (4) ◽

pp. 172-185 ◽

Cited By ~ 3

Author(s):

Christine J. Syrek ◽

Conny H. Antoni

Keyword(s):

Transformational Leadership ◽

Psychological Contract ◽

Pay For Performance ◽

Psychological Contracts ◽

Change Processes ◽

Affective Organizational Commitment ◽

Before And After ◽

Psychological Contract Fulfillment ◽

Pay System ◽

Employee Responses

Abstract. The implementation of a new pay system is a balancing act that produces uncertainty and draws employees’ attention to the fulfillment of exchange agreements. Transformational leadership may be essential during these change processes. Based on psychological contract theory, we expected that transformational leadership impacts job satisfaction and affective organizational commitment through the fulfillment of relational psychological contracts, while the fulfillment of transactional psychological contracts may be crucial for employees’ pay and bonus satisfaction. We assessed 143 employees nested within 34 teams before and after (24 months) a pay for performance (pfp) system was introduced. Our results supported the mediation hypotheses considering job and pay satisfaction, but not considering commitment. Unexpectedly, the effect on bonus satisfaction was mediated via relational psychological contracts.

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PENGARUH PARTISIPASI ANGGARAN, ASIMETRI INFORMASI, TEKANAN ANGGARAN DAN KOMITMEN ORGANISASI TERHADAP SENJANGAN ANGGARAN DI PEMERINTAH KABUPATEN BANYUMAS

Jurnal Organisasi dan Manajemen ◽

10.33830/jom.v13i2.66.2017 ◽

2017 ◽

Vol 13 (2) ◽

pp. 142-153

Author(s):

Ody Tegar Permana ◽

Eliada Herwiyanti ◽

I Wayan Mustika

Keyword(s):

Organizational Commitment ◽

Information Asymmetry ◽

Linear Regression Analysis ◽

Sample Selection ◽

Multiple Linear Regression Analysis ◽

Budgetary Slack ◽

Budgetary Participation ◽

Independent Variable ◽

Spss Software ◽

Government Institution

This study aims to determine the effect of budgetary participation, information asymmetry, budget pressure, and organizational commitment to budgetary slack. Population in this research is all government institution in Banyumas Regency. The sample selection was conducted by census method. Dependent variable used in this research is budget slack, while the independent variable used in this research is budget participation, information asymmetry, budget pressure, and organizational commitment. The data has been collected through questionnaires, then processed with the help of SPSS software. Based on the results of multiple linear regression analysis concluded that budgetary participation, information asymmetry, and organizational commitment affect the budget slack while budget pressure has no effect. The results of this study increasingly complement previous studies in the field of management accounting, especially in the scope of budgeting. Penelitian ini bertujuan untuk mengetahui pengaruh partisipasi anggaran, asimetri informasi, tekanan anggaran, dan komitmen organisasi terhadap senjangan anggaran. Populasi dalam penelitian ini adalah seluruh instansi pemerintahan di Kabupaten Banyumas. Pemilihan sampel dilakukan dengan metode sensus. Variabel dependen yang digunakan dalam penelitian ini adalah senjangan anggaran, sedangkan variabel independen yang digunakan dalam penelitian ini adalah partisipasi anggaran, asimetri informasi, tekanan anggaran, dan komitmen organisasi. Data yang telah dikumpulkan melalui isian kuesioner, selanjutnya diolah dengan bantuan software SPSS. Berdasarkan hasil analisis regresi linear berganda disimpulkan bahwa partisipasi anggaran, asimetri informasi, dan komitmen organisasi berpengaruh terhadap senjangan anggaran sedangkan tekanan anggaran tidak berpengaruh. Hasil penelitian ini semakin melengkapi penelitian-penelitian sebelumnya di bidang akuntansi manajemen khususnya di lingkup penganggaran.

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