The Relationship Between Budget Participation, Organizational Commitment, The Use of Management Accounting System, The Use of Performance Measures Information, and Managerial Performance in Malaysian Local Authorities

The Relationship Between Budget Participation, Organizational Commitment, The Use of Management Accounting System, The Use of Performance Measures Information, and Managerial Performance in Malaysian Local Authorities

This study examined the relationship between budget participation and managerial performance in Malaysian local authorities. In particular, it aims to identify the mediating effects of organizational commitment, the use of management accounting system (MAS), and the use of performance measures infor...

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Main Author: Badariah, Din
Format: Thesis
Language:eng
eng
Published: 2012
Subjects:
HD58.9 Organizational Effectiveness.
JS Local government Municipal government
Online Access:https://etd.uum.edu.my/3487/1/s91704.pdf
https://etd.uum.edu.my/3487/8/s91704.pdf
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institution Universiti Utara Malaysia
collection UUM ETD
language eng
eng
advisor Tayib, Mahamad
Yatim, Bidin
topic HD58.9 Organizational Effectiveness.
JS Local government Municipal government
spellingShingle HD58.9 Organizational Effectiveness.
JS Local government Municipal government
Badariah, Din
The Relationship Between Budget Participation, Organizational Commitment, The Use of Management Accounting System, The Use of Performance Measures Information, and Managerial Performance in Malaysian Local Authorities
description This study examined the relationship between budget participation and managerial performance in Malaysian local authorities. In particular, it aims to identify the mediating effects of organizational commitment, the use of management accounting system (MAS), and the use of performance measures information. A total of 131 heads of department in Malaysian local authorities participated in the survey. A structural equation modeling was utilised to examine the direct and indirect effects of budget participation on managerial performance through path analysis. The findings from the research revealed that budget participation influences managerial performance via the mediating variables of organizational commitment, the use of MAS, and the use of performance measures information. Several limitations may be noted in this study. First, the research survey was conducted only in local authorities. Thus, the results may not be generalized to other public organizations. Secondly, this study only involved organizational commitment, the use of MAS, and the use of performance measures information to explain the relationship of budget participation on managerial performance. Thirdly, the use of respondents’ perceptions to measure the constructs is subject to the respondent bias. The theoretical contribution of this study is to extend earlier literature by addressing the relationship in which, budget participation, organization commitment, the use of MAS, and the use of the performance measures information can be interrelated in providing explanations of managerial performance. The practical contribution for this study is that its findings can have practical relevance in the current management setting in Malaysian government organization. The results from the present study also provide insights on the roles of budget participation as management mechanism by local authorities’ managers in evaluating their performance.
format Thesis
qualification_name Ph.D.
qualification_level Doctorate
author Badariah, Din
author_facet Badariah, Din
author_sort Badariah, Din
title The Relationship Between Budget Participation, Organizational Commitment, The Use of Management Accounting System, The Use of Performance Measures Information, and Managerial Performance in Malaysian Local Authorities
title_short The Relationship Between Budget Participation, Organizational Commitment, The Use of Management Accounting System, The Use of Performance Measures Information, and Managerial Performance in Malaysian Local Authorities
title_full The Relationship Between Budget Participation, Organizational Commitment, The Use of Management Accounting System, The Use of Performance Measures Information, and Managerial Performance in Malaysian Local Authorities
title_fullStr The Relationship Between Budget Participation, Organizational Commitment, The Use of Management Accounting System, The Use of Performance Measures Information, and Managerial Performance in Malaysian Local Authorities
title_full_unstemmed The Relationship Between Budget Participation, Organizational Commitment, The Use of Management Accounting System, The Use of Performance Measures Information, and Managerial Performance in Malaysian Local Authorities
title_sort relationship between budget participation, organizational commitment, the use of management accounting system, the use of performance measures information, and managerial performance in malaysian local authorities
granting_institution Universiti Utara Malaysia
granting_department Othman Yeop Abdullah Graduate School of Business
publishDate 2012
url https://etd.uum.edu.my/3487/1/s91704.pdf
https://etd.uum.edu.my/3487/8/s91704.pdf
_version_ 1747827584084738048
spelling my-uum-etd.34872016-04-18T08:29:41Z The Relationship Between Budget Participation, Organizational Commitment, The Use of Management Accounting System, The Use of Performance Measures Information, and Managerial Performance in Malaysian Local Authorities 2012-08 Badariah, Din Tayib, Mahamad Yatim, Bidin Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HD58.9 Organizational Effectiveness. JS Local government Municipal government This study examined the relationship between budget participation and managerial performance in Malaysian local authorities. In particular, it aims to identify the mediating effects of organizational commitment, the use of management accounting system (MAS), and the use of performance measures information. A total of 131 heads of department in Malaysian local authorities participated in the survey. A structural equation modeling was utilised to examine the direct and indirect effects of budget participation on managerial performance through path analysis. The findings from the research revealed that budget participation influences managerial performance via the mediating variables of organizational commitment, the use of MAS, and the use of performance measures information. Several limitations may be noted in this study. First, the research survey was conducted only in local authorities. Thus, the results may not be generalized to other public organizations. Secondly, this study only involved organizational commitment, the use of MAS, and the use of performance measures information to explain the relationship of budget participation on managerial performance. Thirdly, the use of respondents’ perceptions to measure the constructs is subject to the respondent bias. The theoretical contribution of this study is to extend earlier literature by addressing the relationship in which, budget participation, organization commitment, the use of MAS, and the use of the performance measures information can be interrelated in providing explanations of managerial performance. The practical contribution for this study is that its findings can have practical relevance in the current management setting in Malaysian government organization. The results from the present study also provide insights on the roles of budget participation as management mechanism by local authorities’ managers in evaluating their performance. 2012-08 Thesis https://etd.uum.edu.my/3487/ https://etd.uum.edu.my/3487/1/s91704.pdf text eng validuser https://etd.uum.edu.my/3487/8/s91704.pdf text eng public Ph.D. doctoral Universiti Utara Malaysia Article 95A, Constitution of Malaysia. Accessed on August 6, 2008. Article 95D, Constitution of Malaysia. Accessed on August 6, 2008. 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