The Impact of Budget Participation on Managerial Performance via Organaizational Commitment:a Study on the Top 500 Firms in Turkey

Abstract

Bu çal mada örgütsel ba k arac yla bütçe kat n yönetsel performans nas l etkiledi i incelenmektedir. Bu ili kiyi test etmek için veriler, 2006 y nda Türkiye'de ilk be yüz büyük i letme içerisinde yer alan 150 firman n muhasebe-finansman yöneticilerinden, anket formu kullan larak elde edilmi tir. Verilerin analizinde tan mlay istatistik (ortalama ve standart sapma), korelasyon analizi, faktör analizi, regresyon analizi ve t-test analizi kullan lm r. Çal man n sonuçlar , yüksek performansl orta kademe yöneticilerin dü ük performansl yöneticilerden daha kat mc ve daha yüksek örgütsel ba k duygusuna sahip olduklar önermesiyle tutarl r. Bununla birlikte, çal ma yönetsel performans üzerine bütçe kat ve örgütsel ba k aras nda önerildi i gibi önemli bir etkile im oldu unu ortaya koymaktad r.Anahtar Kelimeler: Bütçe kat , örgütsel ba k, yönetsel performans, faktör analizi, ad msal regresyon analizi. AbstractIn this paper we try to examine how budget participation via organizational commitment can affect managerial performance in business. To test this association, the data is obtained via survey from 150 managers working in accounting and finance sub-departments among the top 500 businesses in Turkey in 2006. In the analysis of data, descriptive statistics (mean and standard deviation), correlation analysis, factor analysis, multiple regression analysis and t-test analysis were used. The results of survey are consistent with the proposition that subordinates with high performance are more participative and have higher organizational commitment feelings than subordinates with low performance. However, our study revealed that there is significant interaction between budget participation and organizational commitment on managerial performance as proposed.

Mediating Factors That Influence The Relation Between Budget Congruence and Managerial Performance in Public Services Universities in Indonesia

“…Meanwhile, in the context of public sector organizations, budget goal commitment failed to prove its mediating role. In general, the relation between budget congruence and managerial performance is in line with the findings of Melek (2009) and Venkatesh & Blaskovich (2012), which state that participatory budgeting is an important factor for improving managerial performance. This study has several limitations.…”

“…due to different patterns in participatory budgeting in the public sector. Thus, the results of the study do not supportBreaux, et al (2011) andMelek (2009) on the role of mediation. Budget congruence can increase budget goal commitment, while budget goal commitment cannot affect managerial performance, and finally, budget goal commitment cannot mediate the relation between budget congruence and managerial performance.…”

“…On the other hand Shield & Shield (1998) stated that participation in budgeting can increase subordinates trust, desire to control, and ego to be involved in achieving organizational goals, all of which tends to reduce resistance to change and are more receptive to commitment to budget decisions. Various studies also show that budget goal commitment can be a mediating variable between participatory budgeting and performance (Breaux et al, 2011;Chong & Chong, 2002;Maiga & Jacobs, 2007;Melek, 2009). This study indicated that that budget congruence can affect budget goal commitment and will have an impact on managerial performance.…”

Factors Influencing the Strategic Implementation of Change Management in the Devolved Public Health Services in Kenya: A Case of Nakuru Provincial General Hospital

“…A study on the impact of budget participation on managerial performance via organizational commitment among the top 500 Turkish firms revealed that budget participation and organizational commitment had a significance influence of managerial performance [15]. Budget participation was noted to improve management performance in the surveyed firms.…”

Job Relevant Information on Government Managerial Performance: The Role of Affective Organizational Commitment

“…Based on the perspective of Locke's goal-setting theory (1968), the development of this research tends to examine parts and ignore the effects of strategies that can support the achievement of good managerial performance. Systems can be implemented well if employees have an effective organizational commitment (Eker, 2008;Ariyani & Sugiyanto, 2020;Nurani & Nilawati, 2016;Simanjuntak, 2018;Sukandar, 2019;Gratitude, 2019). Thus, based on the perspective of goal-setting theory, this study seeks to investigate the moderating effect of affective organizational commitment on the JRI relationship and government managerial performance.…”