scholarly journals Budgetary Participation in Public Sectors: A Focus on Vietnam

2021 ◽  
pp. 108-130
Author(s):  
Quang-Huy NGO
Keyword(s):  
Public Schools ◽  
Information Sharing ◽  
Autonomous Motivation ◽  
Sem Analysis ◽  
Managerial Performance ◽  
Proposed Model ◽  
Budgetary Participation ◽  
The Impact ◽  
The Relationship ◽  
Performance Budget

Due to the lack of insight into the impact of budgeting practices at the micro-levels in emerging countries in Asia, this study examines the effect of budgetary participation on managerial performance in Vietnam. Drawing from the framework of decision-making, nomological network, and self-determination theory, this study proposes that the link between budgetary participation and managerial performance is mediated by autonomous motivation and information sharing. It is also proposed that high autonomous motivation induces information sharing. Data collected from 153 managers working in Vietnamese public schools were used to test the proposed model. The results from PLS-SEM analysis show that only information sharing mediates the relationship between budgetary participation and managerial performance, while autonomous motivation does not because data fails to support the positive relationship between autonomous motivation and managerial performance. Budget participation also leads to higher autonomous motivation, and autonomous motivation improves information sharing.

scholarly journals Mediating cognitive effects of information sharing on the relationship between budgetary participation and managerial performance,

2020 ◽  
Vol 31 (82) ◽  
pp. 14-32
Author(s):  
Micheli Aparecida Lunardi ◽  
Vinícius Costa da Silva Zonatto ◽  
Juliana Constâncio Nascimento
Keyword(s):  
Information Sharing ◽  
Management Practices ◽  
Positive Influence ◽  
Structural Equations ◽  
Cognitive Effects ◽  
Managerial Performance ◽  
Conditioning Factors ◽  
Budgetary Participation ◽  
And Performance ◽  
The Relationship

ABSTRACT This article aims to analyze the mediating cognitive effects of vertical information sharing in the budgeting process on the relationship between budgetary participation and managerial performance. The behavioral literature in the area of accounting has diverged regarding the cognitive effects of budgetary participation on managerial performance. Evidence found in this literature reveals that there are possible intervening variables in this relationship that may influence the cognitive effects of participation on performance. Considering that budgetary participation can affect the cognition and performance of individuals at work, it is relevant to analyze the budget management practices adopted by organizations and the effects they have on individuals with budgetary responsibilities. The evidence found shows that an organization’s budgetary configuration influences the way information sharing will occur and will consequently have cognitive effects on managerial performance. This descriptive study was conducted by collecting data and employing a quantitative approach to analyze them, using structural equations modeling. The research sample comprised 316 respondents with budgetary responsibilities who carry out the role of controller, controlling manager, or controlling coordinator in Brazilian companies. The results show that budgetary participation positively influences vertical information sharing, which presented a positive influence on managerial performance. Vertical information sharing results from cognitive effects of budgetary participation. Higher levels of vertical information sharing are reflected in lower role ambiguity and better managerial performance. Even if individuals with budgetary responsibilities perceive the existence of information asymmetry in the work environment, its effects on performance are not significant. These results contribute to understanding the mediating cognitive effects of information sharing on the relationship between participation and performance, revealing that the effects of participation on performance may not occur based on a simple causality relationship, but instead based on certain conditioning factors.

scholarly journals The Impact of Budget Participation towards Managerial Performance: Job Satisfaction and Perception of Innovation as the Intervening Variables (A Case Study for the Regional District Organization (OPD), Districts of Kudus)

2019 ◽  
Vol 2 (2) ◽  
pp. 138
Author(s):  
Nanik Ermawati ◽  
Diah Ayu Susanti ◽  
Zamrud Mirah Delima
Keyword(s):  
Job Satisfaction ◽  
Managerial Performance ◽  
Test Tool ◽  
Budgetary Participation ◽  
Questionnaire Method ◽  
The Impact ◽  
Performance Budget ◽  
Intervening Variables ◽  
Perception Of Innovation

The preparation of the budget for the Regional District Organization (OPD) of the Kudus Regency adopted a budget participation model that involved OPD employees from the head of the OPD to the staff. With the involvement of OPD employees in preparing this budget, it can provide improved managerial performance of OPD employees in their work. But there are several other factors that can improve performance, including job satisfaction and perception of innovation. Therefore in this study will be explained the effect of budget participation on managerial performance through the perception of innovation and job satisfaction as an intervening variable in the regional device organization in Kudus Regency. This research was conducted by questionnaire method through data collection techniques by giving a set of questions to respondents. Questionnaires were given to OPD employees consisting of heads of regional apparatus organizations, field heads, section heads and staff. The test tool used in this study is Path path analysis. The results showed that budgetary participation, job satisfaction, innovation perception had an effect on managerial performance, budget participation had an effect on job satisfaction and perceptions of innovation, but job satisfaction and innovation perception were not able to mediate the influence of budget participation on managerial performance.

scholarly journals The Moderating Effect of Procedural Justice on the Effectiveness of the Balanced Scorecard in Improving Managerial Performance through Organizational Commitment

2010 ◽  
Vol 12 (3) ◽  
pp. 415
Author(s):  
Supriyadi Supriyadi
Keyword(s):  
Organizational Commitment ◽  
Procedural Justice ◽  
Balanced Scorecard ◽  
Moderating Effect ◽  
Managerial Performance ◽  
Financial Measures ◽  
The Balanced Scorecard ◽  
Nonfinancial Measures ◽  
The Impact ◽  
The Relationship

This study extends prior studies on the effectiveness of theBalanced Scorecard (BSC) to improve managerial performancedone by Lau and Mosser (2008) and Lau and Sholihin (2005).Specifically, the study empirically tests the moderating effects ofprocedural justice on the relationship between the financial andnonfinancial dimensions of BSC and managerial performance. Italso tests the impact of organizational commitment on performance.Based on survey data from 76 respondents, the results indicate thatperceived procedural justice in the use financial and nonfinancialdimensions of the BSC is associated with managers’ organizationalcommitment. It further finds that organizational commitment ispositively related to performance. The study extends the literatureby providing empirical evidence about the moderating effect ofprocedural justice on the relationship between the financial andnonfinancial dimensions of BSC and organizational commitment.Keywords: balanced scorecard; organizational commitment; financial measures;managerial performance; moderating effect; nonfinancial measures;procedural justice

scholarly journals Effect of consideration leadership style on budget participation relationship and managerial performance

2019 ◽  
Vol 6 (5) ◽  
pp. 60-64 ◽  
Author(s):  
Made Ika Klaorina ◽  
Herkulanus Bambang Suprasto
Keyword(s):  
Leadership Style ◽  
Sample Selection ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Middle Level ◽  
Managerial Performance ◽  
Level Manager ◽  
Budgetary Participation ◽  
Middle Level Manager ◽  
The Relationship

The research aims to empirically prove the influence of consideration leadership style on the relationship of budgeting participation to managerial performance. Contingency Theory is used as a theoretical foundation in this study. The study population was the middle-level manager (section head) at the Rural Credit Bank (BPR) in Badung Regency. The method of determining the sample is based on the slovin formula, the sample selection technique uses a probability sampling technique that is taken proportionally using simple random sampling so that 135 respondents are obtained. Data were analyzed with Moderated Regression Analysis (MRA). The results of the analysis show that budgetary participation has a positive effect on managerial performance and leadership style consideration reinforces the relationship between budgeting participation and managerial performance.

The Impact of Defense Investment on Economic Growth in the Perspective of Time Series

2014 ◽  
Vol 5 (4) ◽  
pp. 44-58
Author(s):  
Bin Pan ◽  
Shih-Yung Wei ◽  
Xuanhua Xu ◽  
Wei-Chiang Hong
Keyword(s):  
Economic Growth ◽  
Growth Rate ◽  
Private Investment ◽  
Investment Risk ◽  
Demand And Supply ◽  
Economic Growth Rate ◽  
Proposed Model ◽  
Endogenous Growth Model ◽  
The Impact ◽  
The Relationship

By considering the demand and supply effects of defense investment and the uncertainty of the stochastic process of the production and defense investment, this study proposes a stochastic endogenous growth model to explore the impact of defense investment on economic growth. The results suggest that the relationship between defense investment and economic growth rate is nonlinear and obtains the optimal percentage of defense investment to maximize economic growth. Moreover, the impact of defense investment volatility on economic growth rate is subject to production and defense investment interference term's covariance and representative private investment risk preference. Finally, the empirical data are used to illustrate the applicability of the proposed model.

scholarly journals Follower emotional intelligence

2019 ◽  
Vol 48 (5) ◽  
pp. 1239-1260
Author(s):  
J. Irudhaya Rajesh ◽  
Verma Prikshat ◽  
Paul Shum ◽  
L. Suganthi
Keyword(s):  
Emotional Intelligence ◽  
Structural Equation ◽  
Theoretical Perspective ◽  
Self Report ◽  
Content Type ◽  
Proposed Model ◽  
One Step ◽  
Cognitive Speed ◽  
The Impact ◽  
The Relationship

Purpose The purpose of this paper is to understand the impact of transformational leadership (TL) on follower emotional intelligence (EI) and examine the potential mediation role played by follower EI in the relationship between TL and follower outcomes (i.e. growth satisfaction in the job and job stress (JS)). Design/methodology/approach Data were obtained through survey using questionnaire collected from 908 employees who worked across six different sectors, i.e. manufacturing, IT, healthcare, hospitality, educational and public services in Southern India. The mediation model proposed in this study was tested using structural equation modelling and bootstrapping method. Findings The relationship between TL and Follower EI was significant. Follower EI was found to partially mediate the relationship between TL and followers’ growth satisfaction in job. Contrary to expectations, the follower EI did not significantly predict JS in this study and hence the follower EI did not mediate in the proposed model. However, follower EI and growth satisfaction in the job jointly mediated the relationship between TL and follower JS fully. Research limitations/implications Self-report bias about supervisors’ TL behaviours and followers’ own EI assessment and collection of data from the mono-source (subordinate self-report) might have impacted the results of this study. Moreover, some items were negatively worded and reverse coded as cognitive speed bumps to restrain the respondent’s tendency to rush through answering the survey questionnaire. Practical implications This study established a partial and joint mediation of follower EI on the relationship between TL and follower outcomes. Basing on these findings, this study highlights the need for the practitioners to better understand the importance of EI training for the leaders in the organisations for obtaining better outcomes in the followers. Social implications The study establishes the fact that the attunement of transformational leaders’ EI and follower EI help leaders as well as followers to guide their behaviour towards positive outcomes. Originality/value This study is among the first to examine the impact of TL on follower EI and the potential mediation of follower EI between TL and follower outcomes. From a theoretical perspective, this study is one step closer to fully understand the intervening process between TL and follower outcomes.

Impact of supply chain information sharing on performance of fashion enterprises

2019 ◽  
Vol 32 (6) ◽  
pp. 913-935 ◽  
Author(s):  
Caixia Chen ◽  
Tongyu Gu ◽  
Yuru Cai ◽  
Yixiong Yang
Keyword(s):  
Supply Chain ◽  
Organizational Performance ◽  
Information Sharing ◽  
Life Cycles ◽  
Equation Modeling ◽  
Content Type ◽  
Research Results ◽  
Fashion Brand ◽  
The Impact ◽  
The Relationship

Purpose The purpose of this paper is to develop a novel research model to examine the relationship among information sharing (IS), supply chain integration (SCI), operational performance (OP) and business performance (BP) in the fashion supply chains. Design/methodology/approach A survey of 247 executives from Chinese fashion brand firms was conducted and the data were analyzed to investigate how IS affects the organizational BP. Structural equation modeling (SEM) was applied to study the relationship among IS, SCI, OP and BP. Findings The empirical research results indicate that IS is critical to enhance the SCI and OP, and both SCI and OP exert mediating effects on BP of fashion brands. This result also reveals constructive suggestions that allow fashion brands to strengthen their SCI and OP, as well as BP. Research limitations/implications Multiple data sources were applied to develop the sampling frame, and respondents were selected (according to their experience and position) to ensure they had the knowledge and expertise to provide valid response. However, this could not guarantee the adequacy of the sample. This limitation is compounded by the reliance on a simple respondent per firm, which precludes testing for inter-rater reliability. Practical implications The empirical findings provide an enhanced understanding of the relationship among IS, SCI, OP and BP in Chinese fashion brand settings. The research results will help fashion brands to improve supply chain efficiency and enhance company performance. Originality/value Although previous studies have realized that the value of IS varies in different industries, few have specifically explored the impact on the fashion industry characterized by short life cycles, high volatility, low predictability and high impulse purchasing. To fill this knowledge gap, the present study employed a questionnaire survey and SEM techniques to explore the relationship among IS, SCI, OP and BP in the fashion supply chain. Comprehending the impact mechanism of IS on organizational performance can provide useful management insights into the development of effective strategies that allow enterprise to improve BP.

Examining the impact of socialization and information sharing and the mediating effect of trust on innovation capability

2016 ◽  
Vol 36 (11) ◽  
pp. 1601-1624 ◽  
Author(s):  
Nisha Paul Kulangara ◽  
Sherry Avery Jackson ◽  
Edmund Prater
Keyword(s):  
Information Sharing ◽  
Business Environment ◽  
Mediating Effect ◽  
Equation Modeling ◽  
Innovation Capability ◽  
Content Type ◽  
Mediating Role ◽  
The Impact ◽  
The Relationship

Purpose The purpose of this paper is to investigate the interrelationship between trust, socialization, and information sharing on the buying firm’s innovation capability in the context of the buyer-supplier relationship (BSR). A nomological model is developed that examines the mediating role of relational capital (supplier trust) on the relationship between structural capital (socialization and information sharing) and innovation capability. Design/methodology/approach A survey was conducted on 357 US executives. Structural equation modeling was used to analyze the hypothesized relationships. Findings Information sharing and formal socialization activities increased the buying firm’s trust in its key supplier. However, formal socialization activities within the context of the business environment did not have a significant direct impact on buyer’s innovative capabilities; but when mediated by trust, it positively impacted innovation capabilities. Informal socialization within the context of the social environment directly impacted innovation capabilities but trust did not mediate the relationship. Information sharing impacted trust and innovation significantly and trust mediated the impact of information sharing on innovation capabilities. Originality/value This study defines the formal and informal aspects of socialization and investigates its impact on trust and buyer innovation capabilities. This is one of the few studies that highlights the mediating role of trust between firms to facilitate innovation capability.

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