Budgetary participation

This study aims to determine the effect of budgeting participation, budget difficulty, and organizational culture on the performance of government officials.

8p lucastanguyen 01-06-2020 19 4   Download

Survey data were collected from a sample of 556 low to middle level managers of business organizations in Vietnam. The research model and its hypotheses were tested using PLS-SEM. The standardized root mean squared residual value of the composite model was employed to assess model fit. Common method bias was also checked using the marker-variable approach.

19p nguathienthan5 03-06-2020 31 1   Download

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.

24p covid19 19-04-2020 19 2   Download

This study analyzes the role of the Information Processing Theory (IPT) in the budgetary participation with antecedent variables such as environmental dynamism (ED). Furthermore this study examines the influence of budgetary participation on performance (P) in the company. The IPT is used in this study as a contribution to overcome the gap between dynamic environments, information management, budgetary participation and performance.

7p byphasse043256 21-03-2019 36 1   Download

This study develops and empirically validates a Participation–Learning–Innovation–Performance chain by integrating employees’ budgetary participation, learning goal orientation, innovative behaviors, and job performance.

21p caplock2711 21-02-2019 26 1   Download

Based on the panel data of 22 stock tickers in the two porfolios VN30 and HNX30 during 2008–2014, the research empirically investigates the impact of information on stock price volatilities in Vietnam.

22p danhnguyentuongvi27 18-12-2018 32 3   Download

Budgeting is widely advertised as an effective managerial accounting tool but has been criticized mainly for budgetary slack reason. The purpose of this article is therefore to empirically examine relationships between budget participation, budget emphasis, risk awareness, private knowledge and the propensity to create budgetary slack.

25p danhnguyentuongvi27 18-12-2018 24 0   Download

Maintaining a close policy dialogue with the partner government is a central feature of both Budgetary Aid and Sector Programmes. The key point being that these aid modalities achieve their objectives by adopting governments’ policies, budget systems and service delivery structures. Consistent dialogue – supported sometimes by external audits and reviews – represents the main vehicle for monitoring the effectiveness of government systems and ensuring that they are continuously improved.

122p tainhacmienphi 25-02-2013 60 5   Download

The different implications of high government debt and unsustainable public finances should be reflected in prices for government securities. The existence and implementation of the European fiscal framework should therefore have a twofold effect. First, the credibility of the European fiscal framework and its ability to deter “excessive” deficits and debt in the perception of market participants generally affect future risks associated with liabilities of all member states.

52p taisaovanchuavo 23-01-2013 45 5   Download

Stability Bonds must not lead to a reduction in budgetary discipline among euro-area Member States. A notable feature of the period since the launch of the euro has been inconsistency in market discipline of budgetary policy in the participating Member States. The high degree of convergence in euro-area bond yields during the first decade of the euro was not, in retrospect, justified by the budgetary performance of the Member States. The correction since 2009 has been abrupt, with possibly some degree of overshooting.

61p enter1cai 16-01-2013 50 6   Download