Download or read book Budgetary Participation Motivation and Managerial Performance written by Peter Brownell and published by Sagwan Press. This book was released on 2015-08-23 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work was reproduced from the original artifact, and remains as true to the original work as possible. Therefore, you will see the original copyright references, library stamps (as most of these works have been housed in our most important libraries around the world), and other notations in the work.This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work.As a reproduction of a historical artifact, this work may contain missing or blurred pages, poor pictures, errant marks, etc. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
Download or read book Role and Effects of Budgeting in Managerial Practice written by Christoph Butz and published by GRIN Verlag. This book was released on 2011-08-08 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2010 in the subject Business economics - Investment and Finance, grade: 1,0, Maastricht University, course: Management Accounting, language: English, abstract: Budgeting is a major area of management accounting and receives a lot of interest from researchers who mainly concentrate their studies on the design of budget schemes and the process of setting budgets. Concerning the use in practice, a survey of senior managers in 219 publicly traded firms indicated that “75 percent thought of the budgetary process as a managerial rather than an accounting function” (Zimmerman, 2009, p. 250). However, the effects of budgets and budget processes on managerial performance and effort are still not clear. This paper aims at providing an overview of a collection of recent research papers to investigate how different types of budgets influence managerial behavior and performance and what implications these findings have for managerial practice. Therefore, in the first section the general role of budgeting in organizations will be described. Next, different types of budgets and budget levels are introduced and their effects on managerial behavior and performance will be examined. Finally, several implications of those effects for managerial practice will be given, before a conclusion wraps up the main points of this report.
Download or read book Management Control Systems written by Abdul Hadi Mohammad Damirji and published by . This book was released on 1986 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Participation and Managerial Performance Classic Reprint written by Morris McInnes and published by . This book was released on 2015-08-05 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Participation and Managerial Performance The results are reported of a study testing participation's relationship to managerial performance among 415 senior operating managers in 13 large companies. A theoretical model is first proposed. In which participation affects performance by increasing role, task, and goal clarity, and the usefulness of operating monitoring, and then by increasing managerial confidence and motivation; the enhancement of these Information and attitude variables is proposed in turn to increase performance. The empirical relationship between participation and performance is found to be positive, and explained by the intervening variables included in the model; the information and attitude effects each provide approximately equal amounts of explanation. Participation's association with budget slack is examined. Greater participation increases both the expectation and the frequency of attaining budget; however, this does not appear to entail greater budget slack, since participation is not significantly associated with the effort required to be sure of making budget or with the level of effort expended on the managerial task. Finally, four moderating conditions are hypothesized and tested. While participation's relationship to performance is consistently positive. It is more pronounced for managers of lower ability, when greater information asymmetry exists between managers and their superiors, and for managers whose responsibility centers face greater environmental uncertainty; it is less pronounced when formal rewards are strongly contingent on attaining budget. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Download or read book Budgetary Participation Motivation and Managerial Performance Classic Reprint written by Peter Brownell and published by Forgotten Books. This book was released on 2018-02-09 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Budgetary Participation, Motivation and Managerial Performance III which. Some other condition, aroused by participation, is positively associated with performance. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Download or read book Budgetary Participation Motivation and Managerial Performance written by Peter Brownell and published by . This book was released on 1983 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Budget Participation and Managerial Performance written by Suria Zainuddin and published by . This book was released on 2009 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Participative Budgeting and its Effects on Employee Motivation written by Jörg Drischel and published by GRIN Verlag. This book was released on 2003-03-13 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: Essay from the year 2002 in the subject Business economics - Business Management, Corporate Governance, grade: 64% (England = B+), University of the West of England, Bristol (Bristol Business School - Bachelors Degree Business Administration), language: English, abstract: Accounting is an important aspect of management control. Budgets are unarguably the most obvious form of utilising accounting data to monitor and punish or reward strategic business units and consequently employees, regardless of whether they are managers or workers on the shop floor, according to their performance in relation to budgeted targets. “The budget is a financial plan for implementing the various decisions that management has made” (Drury 1997, p. 8). Participation in the formation process of budgets by those ultimately affected is practised in companies with the aim to generate a better-performing workforce. Empirical evidence on the effects of participative budgeting is ambiguous and the literature is fragmented. In this paper, I shall mainly review research on participative budgeting as well as other issues in budgeting and some critical perspectives on budgeting as a means of management control.
Download or read book Performance Budgeting for State and Local Government written by Janet M. Kelly and published by Routledge. This book was released on 2014-12-18 with total page 257 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides a comprehensive theoretical and practical framework for informing budget decisions based on the efficiency and effectiveness of service delivery. The authors enliven the text with references to their original research and personal experiences with performance measurement, citizen satisfaction surveys, and financial management practices. This edition includes increased coverage of cost accounting procedures and of citizen participation in performance management.
Download or read book Performance Management and Budgeting written by F Stevens Redburn and published by Routledge. This book was released on 2015-01-28 with total page 410 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a fresh look at the process by which governments hold themselves accountable to their citizens for performance. Unlike the plethora of other books in the field, it examines all aspects of the Performance Management and Budgeting issue, not only from the federal, state, and local perspectives, but also internationally in both developing and developed countries.Covering both conceptual and theoretical frameworks in performance management and budget, the book analyzes the effectiveness of different approaches. Featuring insights from a group of distinguished contributors, it ties current performance management approaches into the century-old literature on public sector reform and management, and presents arguments for and against performance management as well as recommendations on how to improve the enterprise.
Download or read book The Impact of Budget Emphasis Participation and Task Difficulty on Managerial Performance written by Chong M. Lau and published by . This book was released on 1998 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This study examines whether the three-way interaction between budget emphasis, budgetary participation and task difficulty affecting managerial performance, found in the manufacturing sector (Brownell and Dunk, AOS, 1991) can be generalized to the financial services sector. It also extends this research area across national culture within the theoretical framework suggested by Harrison (AOS, 1992) using a sample of 189 Australian and Singaporean financial services sector managers. The financial services sector was studied as little research attention has been directed to this sector. Additionally, since financial services sector mangers are routinely involved with financial and accounting matters, their better understanding of accounting may lead to a greater acceptance of accounting controls than nonfinancial sectors managers. Consequently, their reactions to accounting based evaluative styles and budgetary participation are expected to be more favorable than those of nonfinancial sector managers. The results indicate that budget emphasis has a significant and positive main effect on performance for financial services sector managers, whilst budgetary participation interacts significantly with task difficulty to affect performance. No cultural effects on the relationship between evaluative styles and performance were found.
Download or read book Budgetary Participation Agreement on Evaluation Criteria and Managerial Performance written by Alan S. Dunk and published by . This book was released on 1986* with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Organizational Determinants of Budgetary Influence and Involvement written by Noah P. Barsky and published by Routledge. This book was released on 2013-10-11 with total page 119 pages. Available in PDF, EPUB and Kindle. Book excerpt: Drawing on network theory from the organizational sociology literature, this book examines issues related to which organizational factors determine how employees influence the budgeting process. Data were collected from managers who participate in the budgeting process at a major apparel manufacturer. Social network analysis was employed to measure how the structure of the network of managers affects the budgeting process. The results show that budgetary influence is structurally determined and resides with managers holding central positions in the organizational network. Thus, while formal procedures determine which employees are involved in budgeting activities, only centrally positioned managers actually influence budgetary outcomes. The findings indicate that influence, not involvement, is the key to empowerment in the budgeting process. This research suggests that researchers and practitioners should be aware of an organization's social structure when examining a participative budgeting process. The difference between formal designs and actual influence is indicative of a "rhetoric-reality gap" which can impair the effectiveness of management control systems.
Download or read book Budgetary Participation Motivation and Managerial Performance Primary Source Edition written by Peter Brownell and published by Nabu Press. This book was released on 2013-09 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is a reproduction of a book published before 1923. This book may have occasional imperfections such as missing or blurred pages, poor pictures, errant marks, etc. that were either part of the original artifact, or were introduced by the scanning process. We believe this work is culturally important, and despite the imperfections, have elected to bring it back into print as part of our continuing commitment to the preservation of printed works worldwide. We appreciate your understanding of the imperfections in the preservation process, and hope you enjoy this valuable book.
Download or read book Performance Budgeting for State and Local Government written by Janet M. Kelly and published by M.E. Sharpe. This book was released on 2015-05-18 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides a comprehensive theoretical and practical framework for informing budget decisions based on the efficiency and effectiveness of service delivery. The authors enliven the text with references to their original research and personal experiences with performance measurement, citizen satisfaction surveys, and financial management practices. This edition includes increased coverage of cost accounting procedures and of citizen participation in performance management.
Download or read book The Effect of Budget Participation on Employees Job Performance written by Animaw Yayeh and published by GRIN Verlag. This book was released on 2019-09-23 with total page 109 pages. Available in PDF, EPUB and Kindle. Book excerpt: Academic Paper from the year 2019 in the subject Leadership and Human Resource Management - Miscellaneous, grade: Post Graduate, University of Gondar, language: English, abstract: This paper investigated the effect of budget participation on job performance in one of the public sectors the Amhara National Regional State (ANRS) HIV/AIDS Prevention Control and Co-ordinations Office (HAPCCO). While studying the relationship between budget participation and job performance the following variables are used as mediating variables: role ambiguity, organizational trust, organizational commitment and budget adequacy. The study is significant for HAPCCO management and regional policy makers on how to improve the office’s performance by considering different variables and other researchers who wish to use the same method and sector/s. Quantitative research design is used. Primary data are collected using structured questionnaire from a sample of 54 employees of HAPCCO selected using stratified random sampling. For data analysis descriptive statistics, correlation, regression and path analysis techniques are employed. The result of the study indicated that budget participation has a direct but insignificant effect on job performance. Besides, budget participation has an indirect positive and significant effect on job performance through mediating variable. Mediating variables have a positive and significant relationship with budget participation with the exception of organizational commitment.
Download or read book Participation in Budgeting Business Unit Strategy and Managerial Performance written by Suzanne E. Maloney and published by . This book was released on 1996 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt:
