An analysis of budgetary goals impacting organizational performance
This study proposes a conceptual review of how budgetary goals impact organizational performance. The aim of this study is to get a better understanding of the direct and indirect relationship between the organization’s decision-making process and operational performances. Setting the budget particu...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Chamber of Financial Auditors of Romania
2016-05-01
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| Series: | Audit Financiar |
| Subjects: | |
| Online Access: |
http://revista.cafr.ro/temp/Article_9475.pdf
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| _version_ | 1819211827341426688 |
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| author | Cheok MUI YEE Edward WONG SEK KHIN Kamisah ISMAIL |
| author_facet | Cheok MUI YEE Edward WONG SEK KHIN Kamisah ISMAIL |
| author_sort | Cheok MUI YEE |
| collection | DOAJ |
| description | This study proposes a conceptual review of how budgetary goals impact organizational performance. The aim of this study is to get a better understanding of the direct and indirect relationship between the organization’s decision-making process and operational performances. Setting the budget particularly influences subordinates’ budget goal levels and motivations (i.e., budget goal acceptance and budget goal commitment), which ultimately enhances the organization’s performance. To test these relationships, data were collected using the three perspectives approach: budgetary goal, budgetary participation and budgetary evaluation. The study provided evidence that perception of fairness mediates the relation between the levels of budget participation and goal commitment, whereas goal commitment mediates the relation between fairness perceptions and performance. At the end of the article, there are some implications for SMEs industries and some suggestions for future studies. |
| first_indexed | 2024-12-23T06:33:15Z |
| format | Article |
| id | doaj.art-7e0d26c78a7d49c099302f4c74f1af69 |
| institution | Directory Open Access Journal |
| issn | 1844-8801 |
| language | English |
| last_indexed | 2024-12-23T06:33:15Z |
| publishDate | 2016-05-01 |
| publisher | Chamber of Financial Auditors of Romania |
| record_format | Article |
| series | Audit Financiar |
| spelling | doaj.art-7e0d26c78a7d49c099302f4c74f1af692022-12-21T17:56:52ZengChamber of Financial Auditors of RomaniaAudit Financiar1844-88012016-05-011413755156310.20869/AUDITF/2016/137/5519475An analysis of budgetary goals impacting organizational performanceCheok MUI YEE0Edward WONG SEK KHIN1Kamisah ISMAIL2 University of Malaya, Malaysia University of Malaya, Malaysia University of Malaya, Malaysia This study proposes a conceptual review of how budgetary goals impact organizational performance. The aim of this study is to get a better understanding of the direct and indirect relationship between the organization’s decision-making process and operational performances. Setting the budget particularly influences subordinates’ budget goal levels and motivations (i.e., budget goal acceptance and budget goal commitment), which ultimately enhances the organization’s performance. To test these relationships, data were collected using the three perspectives approach: budgetary goal, budgetary participation and budgetary evaluation. The study provided evidence that perception of fairness mediates the relation between the levels of budget participation and goal commitment, whereas goal commitment mediates the relation between fairness perceptions and performance. At the end of the article, there are some implications for SMEs industries and some suggestions for future studies. http://revista.cafr.ro/temp/Article_9475.pdf Budgetary goalbudgetary participationbudgetary evaluationorganization performance. |
| spellingShingle | Cheok MUI YEE Edward WONG SEK KHIN Kamisah ISMAIL An analysis of budgetary goals impacting organizational performance Audit Financiar Budgetary goal budgetary participation budgetary evaluation organization performance. |
| title | An analysis of budgetary goals impacting organizational performance |
| title_full | An analysis of budgetary goals impacting organizational performance |
| title_fullStr | An analysis of budgetary goals impacting organizational performance |
| title_full_unstemmed | An analysis of budgetary goals impacting organizational performance |
| title_short | An analysis of budgetary goals impacting organizational performance |
| title_sort | analysis of budgetary goals impacting organizational performance |
| topic | Budgetary goal budgetary participation budgetary evaluation organization performance. |
| url |
http://revista.cafr.ro/temp/Article_9475.pdf
|
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