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The Impact of Budgetary Participation on Managerial Performance: Evidence from Jordanian University Executives

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  • Osama Mah’d
  • Husam Al-Khadash
  • Mohammed Idris
  • Abdulhadi Ramadan

Abstract

This research investigates the relationship between the budgetary participation and the managerial performance in a developing country context (Jordan). Managerial performance is measured using the modified nine items of (Mahoney et al., 1965). It uses the questionnaire method as the main method of research and also employs archival documents, observations, and reports in order to accomplish the study objective. Questionnaires were distributed to 131 university executives, of whom 77, in five private universities, replied. The findings suggest that the performance indicators of the respondents who participate in the budget are significantly better than the performance indicators of the respondents who do not participate in the budget. This study tests these differences using the Mann-Whitney test. Further analysis is carried out and the findings support previous results.The results of this current study have a value for decision makers of the higher education institution in addition to the university executives in a matter of increasing the awareness for the importance of budgetary participation.

Suggested Citation

  • Osama Mah’d & Husam Al-Khadash & Mohammed Idris & Abdulhadi Ramadan, 2013. "The Impact of Budgetary Participation on Managerial Performance: Evidence from Jordanian University Executives," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 3(3), pages 1-10.
    • Handle: RePEc:spt:apfiba:v:3:y:2013:i:3:f:3_3_10
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    Cited by:

    1. Naranjo Gil, David & Rodríguez Rivero, Edilberto J. & Rabazo Martín, Aurora E., 2017. "Efecto del locus de control en la relación entre participación presupuestaria y rendimiento: un estudio experimental," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 20(1), pages 73-81.
    2. Day-Yang Liu & Wen-Chun Tsai & Chung-Yi Fang & Pei-Leen Liu, 2019. "Determinants of Managerial Performance on Taiwan Sports Lottery in System Dynamics Modeling of Strategic Management Approach," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 9(5), pages 1-10.

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