The impact of budgetary participation on managerial performance: Evidence from Jordanian university executives

This research investigates the relationship between the budgetary participation and the managerial performance in a developing country context (Jordan). Managerial performance is measured using the modified nine items of (Mahoney et al., 1965). It uses the questionnaire method as the main method of research and also employs archival documents, observations, and reports in order to accomplish the study objective. Questionnaires were distributed to 131 university executives, of whom 77, in five private universities, replied. The findings suggest that the performance indicators of the respondents who participate in the budget are significantly better than the performance indicators of the respondents who do not participate in the budget.