This study develops and empirically validates a Participation-Learning-Innovation-Performance chain by integrating employees' budgetary participation, learning goal orientation, innovative behaviors, and job performance. In particular, this study evaluates the mediating effect of employees' learning goal orientation on the relationship between their budgetary participation and innovative behaviors, and then examines the performance effect of these innovative behaviors on subsequent job performance. The hypotheses were empirically tested using a sample of 337 mid-and low-level managers from business organizations in Vietnam. Partial least squares-structural equation modeling was performed to test the hypotheses. The findings indicate that: (1) Employees' learning goal orientation acts as a transmitting device that connects their budgetary participation and innovative behaviors, and (2) these behaviors in turn lead to enhanced job performance. From these findings, this study proposes theoretical and managerial implications regarding designing a favorable budgetary environment for positive employees' performance outcomes.

This study examines cross-functional knowledge sharing at the interface between marketing and accounting departments within business organizations. It develops a coopetition model to examine the effects of contingent variables including cross-functional competition and organizational innovativeness on the coordination–sharing–performance (C–S–P) link. The results obtained from a survey of 178 large firms in Vietnam demonstrate that except formalization all coordination mechanisms including lateral relations, informal networking, and shared visions have positive influences on the knowledge sharing at the interface between marketing and accounting departments. Moreover, competition between these moderates the effects of both lateral relations and informal networking on the extent of knowledge sharing between the marketing and accounting departments (MAKS). Finally, this study finds that organizational innovativeness partially mediates the MAKS–performance link, emphasizing the role of innovation in transforming knowledge to performance.