Budgetary Participation in Public Sectors: A Focus on Vietnam
<p>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-...
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| Format: | Article |
| Language: | English |
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Babes-Bolyai University, Cluj-Napoca
2021-10-01
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| Series: | Transylvanian Review of Administrative Sciences |
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| Online Access: | https://rtsa.ro/tras/index.php/tras/article/view/675 |
| _version_ | 1797262682116587520 |
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| author | Quang Huy Ngo |
| author_facet | Quang Huy Ngo |
| author_sort | Quang Huy Ngo |
| collection | DOAJ |
| description | <p>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.</p> |
| first_indexed | 2024-03-11T11:47:04Z |
| format | Article |
| id | doaj.art-f672d8c3c0fc4ad9a81ad8c91fa2d0d1 |
| institution | Directory Open Access Journal |
| issn | 1842-2845 |
| language | English |
| last_indexed | 2024-04-25T00:00:59Z |
| publishDate | 2021-10-01 |
| publisher | Babes-Bolyai University, Cluj-Napoca |
| record_format | Article |
| series | Transylvanian Review of Administrative Sciences |
| spelling | doaj.art-f672d8c3c0fc4ad9a81ad8c91fa2d0d12024-03-14T07:28:38ZengBabes-Bolyai University, Cluj-NapocaTransylvanian Review of Administrative Sciences1842-28452021-10-01176410813010.24193/tras.64E.6708Budgetary Participation in Public Sectors: A Focus on VietnamQuang Huy Ngo0PhD, Lecturer, Business Department, Can Tho campus, FPT University, Can Tho City, Vietnam<p>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.</p>https://rtsa.ro/tras/index.php/tras/article/view/675autonomous motivationbudgetary participationinformation sharingmanagerial performancepublic schoolsvietnam. |
| spellingShingle | Quang Huy Ngo Budgetary Participation in Public Sectors: A Focus on Vietnam Transylvanian Review of Administrative Sciences autonomous motivation budgetary participation information sharing managerial performance public schools vietnam. |
| title | Budgetary Participation in Public Sectors: A Focus on Vietnam |
| title_full | Budgetary Participation in Public Sectors: A Focus on Vietnam |
| title_fullStr | Budgetary Participation in Public Sectors: A Focus on Vietnam |
| title_full_unstemmed | Budgetary Participation in Public Sectors: A Focus on Vietnam |
| title_short | Budgetary Participation in Public Sectors: A Focus on Vietnam |
| title_sort | budgetary participation in public sectors a focus on vietnam |
| topic | autonomous motivation budgetary participation information sharing managerial performance public schools vietnam. |
| url | https://rtsa.ro/tras/index.php/tras/article/view/675 |
| work_keys_str_mv | AT quanghuyngo budgetaryparticipationinpublicsectorsafocusonvietnam |