IDEAS home Printed from https://ideas.repec.org/a/rbs/ijbrss/v5y2016i3p38-53.html
   My bibliography  Save this article

An investigation of Budget-Related Antecedents of Job Performance

Author

Listed:
  • Emine Yilmaz Karakoc

    (Ilgaz Tourism and Hotel Management College, Cankırı Karatekin University, Cankırı, Turkey)

  • Gokhan Ozer

    (Department of Business Administration, Gebze Technical University, Kocaeli, Turkey)

Abstract

This study aims to investigate budget related antecedents of job performance of managers. For this purpose, the effect of budgetary participation, budget goal commitment and information sharing on job performance of managers were examined. The sample consists of 104 managers who are responsible from the budgets of their units in different private enterprises. Most of these enterprises are operating in automotive sector and located in Marmara Region of Turkey. Survey data was analyzed with confirmatory factor analyses and Structural Equation Modeling. Results indicate that budgetary participation has statistically significant and positive impact on job performance. It also positively affects budget goal commitment and information sharing. Budget goal commitment and information sharing have significant and positive impact on job performance. In addition, budget goal commitment positively affects information sharing of managers. Analyses also revealed that budget goal commitment and information sharing have partial mediation effect on the relationship between budgetary participation and job performance. Key Words: Job Performance, Budgetary Participation, Budget Goal Commitment, Information Sharing

Suggested Citation

  • Emine Yilmaz Karakoc & Gokhan Ozer, 2016. "An investigation of Budget-Related Antecedents of Job Performance," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 5(3), pages 38-53, April.
  • Handle: RePEc:rbs:ijbrss:v:5:y:2016:i:3:p:38-53
    as

    Download full text from publisher

    File URL: http://www.ssbfnet.com/ojs/index.php/ijrbs/article/view/106/110
    Download Restriction: no

    File URL: http://www.ssbfnet.com/ojs/index.php/ijrbs/article/view/106
    Download Restriction: no

    References listed on IDEAS

    as
    1. repec:bla:joares:v:11:y:1973:i::p:225-253 is not listed on IDEAS
    2. repec:taf:acctbr:v:33:y:2003:i:2:p:91-104 is not listed on IDEAS
    3. Chenhall, Robert H. & Brownell, Peter, 1988. "The effect of participative budgeting on job satisfaction and performance: Role ambiguity as an intervening variable," Accounting, Organizations and Society, Elsevier, vol. 13(3), pages 225-233, April.
    4. Ned Kock, 2011. "Using WarpPLS in e-Collaboration Studies: Mediating Effects, Control and Second Order Variables, and Algorithm Choices," International Journal of e-Collaboration (IJeC), IGI Global, vol. 7(3), pages 1-13, July.
    5. Brownell, Peter, 1983. "Leadership style, budgetary participation and managerial behavior," Accounting, Organizations and Society, Elsevier, vol. 8(4), pages 307-321, October.
    6. Nouri, H. & Parker, R. J., 1998. "The relationship between budget participation and job performance: The roles of budget adequacy and organizational commitment," Accounting, Organizations and Society, Elsevier, vol. 23(5-6), pages 467-483.
    7. repec:eee:crpeac:v:19:y:2008:i:8:p:1431-1453 is not listed on IDEAS
    8. Parker, Robert J. & Kyj, Larissa, 2006. "Vertical information sharing in the budgeting process," Accounting, Organizations and Society, Elsevier, vol. 31(1), pages 27-45, January.
    9. repec:bla:joares:v:20:y:1982:i:1:p:12-27 is not listed on IDEAS
    Full references (including those not matched with items on IDEAS)

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:rbs:ijbrss:v:5:y:2016:i:3:p:38-53. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Umit Hacioglu). General contact details of provider: http://edirc.repec.org/data/ssbffea.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.