The Effect of Participative Budgeting on Performance-to-Goal

2015 ◽  
Author(s):  
In Gyun Baek
Keyword(s):  
Participative Budgeting

scholarly journals Determinants of Moral Judgments Regarding Budgetary Slack: An Experimental Examination of Pay Scheme and Personal Values

2011 ◽  
Vol 23 (1) ◽  
pp. 87-107 ◽  
Author(s):  
Jessen L. Hobson ◽  
Mark J. Mellon ◽  
Douglas E. Stevens
Keyword(s):  
Social Norms ◽  
Financial Incentives ◽  
Personal Values ◽  
Moral Judgments ◽  
Personality Questionnaire ◽  
Traditional Values ◽  
Experimental Examination ◽  
Budgetary Slack ◽  
Participative Budgeting ◽  
Self Interest

ABSTRACT: We study moral judgments regarding budgetary slack made by participants at the end of a participative budgeting experiment in which an expectation for a truthful budget was present. We find that participants who set budgets under a slack-inducing pay scheme, and therefore built relatively high levels of budgetary slack, judged significant budgetary slack to be unethical on average, whereas participants who set budgets under a truth-inducing pay scheme did not. This suggests that the slack-inducing pay scheme generated a moral frame by setting economic self-interest against common social norms such as honesty or responsibility. We also find that participants who scored high in traditional values and empathy on a pre-experiment personality questionnaire (JPI-R) were more likely to judge significant budgetary slack to be unethical. These results suggest that financial incentives play a role in determining the moral frame of the budgeting setting and that personal values play a role in determining how individuals respond to that moral frame.

Developing Synergies between E-Collaboration and Participant Budgeting Research

2011 ◽  
pp. 146-152
Author(s):  
Kevin E. Dow ◽  
Ralph H. Greenberg ◽  
Penelope Sue Greenberg
Keyword(s):  
Decision Making ◽  
Future Research ◽  
Group Interactions ◽  
Participative Budgeting

Even though research in e-collaboration and participative budgeting have drawn from different theoretical backgrounds and have very different perspectives, the primary aim of both is to enhance group interactions, communication, and decision making. The purpose of this article is to identify potential synergies through which scholars in both areas can enhance future research.

scholarly journals The Influence Of Organizational Commitment, Participative Budgeting, And Competence In Managerial Performance Of Village Government Management

2019 ◽  
Vol 28 (3) ◽  
pp. 1667
Author(s):  
Luh Made Intan Pratiwi ◽  
Made Gede Wirakusuma
Keyword(s):  
Organizational Commitment ◽  
Sampling Method ◽  
Participatory Budgeting ◽  
Managerial Performance ◽  
Participative Budgeting ◽  
Analysis Technique ◽  
Village Government ◽  
Regression Tests ◽  
Positive Effect ◽  
Cluster Random Sampling

The aims of this study is to know determine the effect of the influence of organizational commitment, participatory budgeting ,and competence on managerial performance of village goverment administrators.  This research was conducted in 13 villages in Klungkung Regency.  The respondents used were 65 people who were determined by the probability sampling method, namely cluster random sampling. The data analysis technique uses multiple linear regression tests. The results showed that organizational commitment, participatory budgeting and competence simultaneously had a significant positive effect on managerial performance of village government administrators. Partial organizational commitment has a positive effect on managerial performance. Participatory budgeting partially has a positive effect on managerial performance. Competence also partially has a positive effect on managerial performance. Keywords : Managerial performance, commitment, budgeting, competence.

scholarly journals Determinants of participative budgeting and its implication on managerial performance

Accounting ◽  
2020 ◽  
pp. 1305-1312
Author(s):  
Yunika Murdayanti ◽  
Susi Indriani ◽  
Widad Umaimah
Keyword(s):  
Managerial Performance ◽  
Participative Budgeting
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