Antecedents of Budget Participation: Leadership Style, Information Asymmetry, and Evaluative Use of Budget

Kyj, Larissa S.; Parker, Robert J.

doi:10.1111/j.1467-6281.2008.00270.x

Cited by 59 publications

(113 citation statements)

References 55 publications

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“…Berdasarkan pada teori tersebut, bawahan cenderung enggan untuk mengungkapkan informasi kepada atasan mereka kecuali jika atasan memberikan insentif untuk melakukannya (Kyj dan Parker, 2008). Partisipasi anggaran memungkinkan bawahan untuk mengungkapkan informasi pribadi mereka yang akan mengarah pada kinerja yang lebih baik baginya dan keuntungan ekonomi bagi perusahaan (Wichowsky dan Moynihan, 2008).…”

Section: Variabel Anteseden: Asimetri Informasiunclassified

Partisipasi Anggaran dan Kinerja Managerial di Pemerintah Daerah: Anteseden dan Pemediasi

Yuliani

Susanto

2018

JAI

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Budget participation has an important role especially in the local government. A higher motivation and commitment will created through budget participation in order improving performance. This study uses a structural equation modeling approach to investigate the influence of information asymmetry and leader member exchange on budget participation to managerial performance by using goal commitment and ambiguity role as mediation variables, in Working Units, Magelang Municipality Government, Central Java. Based on a questionnaire survey of 101 local government officials involved in budget preparation, we find that information asymmetry has a positive effect on budget participation. The commitment on goals mediates the relationship between budget participation and managerial performance. Otherwise budget participation has no effect on managerial performance through role ambiguity. This study also find that leader member exchange has no effect on budget participation. Temuan empiris Jermias dan Yigit (2013) menunjukkan ambiguitas peran dan komitmen tujuan memediasi hubungan partisipasi anggaran dan kinerja managerial. Sedangkan asimetri informasi tidak berpengaruh terhadap partisipasi anggaran.

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Section: Variabel Anteseden: Asimetri Informasiunclassified

Partisipasi Anggaran dan Kinerja Managerial di Pemerintah Daerah: Anteseden dan Pemediasi

Yuliani

Susanto

2018

JAI

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“…Kyj e Parker (2008) investigaram os fatores que indicam na prática a participação orçamentária nas empresas. Muitas pesquisas investigam apenas sob aspecto comportamental dos funcionários.…”

Section: Participação Orçamentáriaunclassified

“…Por sua vez, os superiores incentivam a participação orçamentária por diversos motivos, podendo estes ser: (1) teoria da agência (ter acesso a informações sobre o poder dos subordinados); (2) teoria da justiça organizacional (transmitir uma percepção de justiça quando os orçamentos são utilizados para avaliar os seus subordinados); (3) teoria da liderança (promover relações abertas e comunicativas com os seus subordinados (KYJ e PARKER, 2008).…”

Section: Participação Orçamentáriaunclassified

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Assimetria De Informação Na Relação Entre Participação E Folga Orçamentária

Herculano

Chiarello

2016

REVISTA REUNIR

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Asymmetry of information in the relationship between participation and Budget Slack La asimetría de la información en la relación entre la participación y Presupuesto Gap RESUMO Este estudo analisa o impacto da assimetria de informação na relação entre participação e folga orçamentária. Evidencia as características da utilização do orçamento na gestão de universidades públicas, com vista a minimizar os conflitos sobre a eficácia do planejamento, as razões do uso do orçamento e a participação no orçamento. Assim, desenvolveu-se uma pesquisa descritiva, por meio de um estudo de campo com abordagem quantitativa, em uma IES pública municipal do Estado de Santa Catarina. Foram enviados questionários para os responsáveis dos setores e unidades do processo de orçamentação, obtendo-se 63 respostas. Os resultados obtidos indicam que o uso do orçamento na instituição pública está concentrado na Reitoria e Coordenadoria de Gestão, o que demonstrou alta assimetria da informação entre os servidores e a gestão, já que os mesmos não participam da elaboração do orçamento com frequência. Os resultados apontam que há relação positiva entre a participação dos subordinados no orçamento e folga orçamentária. Observou-se também, que não existe relação estatisticamente significante entre a assimetria de informação e a participação no orçamento, bem como a folga orçamentária. Palavras-chave: Assimetria da informação. Participação orçamentária. Folga orçamentária. ABSTRACTThis study aimed to investigate the impact of information asymmetry in the relationship between participation and budget slack. Talks up on evidence on the characteristics of the use of the budget in public universities management in order to minimize conflicts on the effectiveness of planning, the reasons for the use of the budget and the share of the budget. Thus, a descriptive research was developed through a field study with a quantitative approach, in a public university in the state of Santa Catarina. Quiz were sent to the heads of the sectors and units of the budgeting process, resulting in 63 responses. The results indicate that the use of the budget in public institutions is concentrated in the rectory and coordinating body of management, which demonstrated high asymmetry of information between servers and management, since they do not participate in the budget often. The study indicates that there is a relationship between the participation of subordinates in the budget and budgetary slack. It was also observed that there is no statistical relationship between the information asymmetry both attended as the budget slack. Key words: Information Asymmetry. Budgetary participation. Budget slack. RESUMENEste estudio tuvo como objetivo investigar el impacto de la asimetría de la información en la relación entre la participación y la holgura presupuesto. Habla sobre la evidencia de las características de la utilización del presupuesto en la gestión de las universidades públicas con el fin de minimizar los conflictos sobre la eficacia de la planificación, las razones...

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“…Brownell, 1983; Kyj & Parker, 2008) and the more recent works are by Abernethy, Bouwens, & van Lent (2010). Unfortunately, despite the growing interest in the topic, we do not see much investigation been done in developing economies such as Malaysia.…”

Section: Introductionmentioning

confidence: 99%

Leadership change: A case study analysis of strategy and control systems development

2017

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Abstract. This paper reports on how a change of leadership at the CEO-level influences strategic practices and control systems development. The case study describes how the new chief executive developed and communicated his vision and strategy through control systems and structural change. The findings indicate that senior employees' involvement in strategic plan development (through SLT mechanism in this case) brought clarity and assurance to them. Meetings are important control mechanisms to structure the sharing of information and to enhance employee commitment and help decision making. It is argued leadership manifests through the interactions of leader with employees in many control practices. The findings have implications for family-owned businesses that are facing imminent change in leadership. They benefit founders/top managers that are about to change leadership of entrepreneurial firm to the next level by highlighting the importance of preparing leader's capacity for an effective leadership role. The study also highlights some important factors which are seldom discussed in control theories.

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Antecedents of Budget Participation: Leadership Style, Information Asymmetry, and Evaluative Use of Budget

Cited by 59 publications

References 55 publications

Partisipasi Anggaran dan Kinerja Managerial di Pemerintah Daerah: Anteseden dan Pemediasi

Partisipasi Anggaran dan Kinerja Managerial di Pemerintah Daerah: Anteseden dan Pemediasi

Assimetria De Informação Na Relação Entre Participação E Folga Orçamentária

Leadership change: A case study analysis of strategy and control systems development

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