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1.573  Articles
1 of 158 pages  |  10  records  |  more records»
There is a budgetary slack in the budget formulation ofthe Educational Foundation and Cooperative in Banten Province. This situation is because of the assesment standard of managerial performance that is based on the achievement of budget targets, where t... see more

This research was conducted to evaluate and analyze budgeting practices in the private sector, especially in the banking sector. This study analyzes the relationship between employee involvement in the budgeting process and budgetary slack practices throu... see more

There is a budgetary slack in the budget formulation ofthe Educational Foundation and Cooperative in Banten Province. This situation is because of the assesment standard of managerial performance that is based on the achievement of budget targets, where t... see more

This study explores the relationship of participative budgeting on budgetary slack in the public sector in Indonesia, by examining the roles of job satisfaction on these variables. A total of 185 budget managers of regional work units in the in North Malu... see more

This paper examines whether participative budgeting influences performance, and if so, whether the effect is mediated by perceived justice and goal commitment. The research setting of this study is a public organization, i.e. law institution, in Indonesia... see more

This study examines the effects of participative budgeting to the budget slack to be moderated by the attitude. This study used a sample of 140 individuals ranging from Head of Work Unit (SKPD) and Head of the Southeast Sulawesi provincial government. The... see more

DOI: 10.12957/rdc.2018.32138 Resumo O presente artigo visa analisar o Orçamento Participativo de Porto Alegre (OPPOA) como política orçamentária de auxílio na tomada de decisão dos gastos públicos através da participação popular. Embasa-se no ma... see more

This study aims to test and provide empirical evidence of the role of fairness perception that’s proxied with procedural fairness and distributive fairness, and environmental uncertainty in influencing the relationship of budgetary participation in budget... see more

This research aims to examine the interaction budgetary participation on managerial performance withthe characteristic of management accounting system as moderating variables.This research is conducted on 34 Satuan Perangkat Kerja Daerah (SKPD) Kabupaten ... see more

1 of 158 pages  |  10  records  |  more records»