“…Thus, individuals are satisfied with an organization when they perceive that remuneration, participation and opportunities are supplied in an appropriate manner (McFarlin & Sweeny, 1992;Jang et al, 2019). When individuals do not perceive that decision making processes are just, that is, based on moral and ethical principles (Shin et al, 2015), they get a negative perception of the organization and become passive (Jang et al, 2019). Thus, when the organization's members do not participate in the budgetary planning process, they tend to feel less committed to the company (Subramaniam et al, 2002;Isgiyarta et al, 2019).…”