“…In recent decades, budgetary participation has attracted increasing attention (e.g., Amir et al, 2021;Apriwandi & Supriyono, 2021;Baccouri & Fedhila, 2017;Brownell, 1981;Brownell & Dunk, 1991;Kren, 1992;Lau et al, 2018;Lleo et al, 2020;Santos et al, 2021;Sofyani et al, 2020). Budgetary participation is defined as a process by which a manager is involved with, and has influence on, the determination of his or her budget (Shields & Shields, 1998).…”