IDEAS home Printed from https://ideas.repec.org/a/brc/brccej/v6y2021i3p149-163.html
   My bibliography  Save this article

Activity Budget And Performance Of The Entity Of Public Interest-Integrated Approach

Author

Listed:
  • Viorica DINDAREANU (IUGA)

    (Valahia University of Targoviste, Romania)

Abstract

The objective of managers to efficiently manage the activity and to improve the performance of public interest entities has led to the emergence and use of budgets. These are considered useful managerial tools in carrying out the activity, allowing the efficient allocation of limited resources, activity planning and coordination, communication of objectives, control of activities and motivation of subordinates.

Suggested Citation

  • Viorica DINDAREANU (IUGA), 2021. "Activity Budget And Performance Of The Entity Of Public Interest-Integrated Approach," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 6(3), pages 149-163.
    • Handle: RePEc:brc:brccej:v:6:y:2021:i:3:p:149-163
    as

    Download full text from publisher

    File URL: http://www.revec.ro/papers/210316.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Verbeeten, Frank H.M. & Boons, Arnick N.A.M., 2009. "Strategic priorities, performance measures and performance: an empirical analysis in Dutch firms," European Management Journal, Elsevier, vol. 27(2), pages 113-128, April.
    2. Saks, Alan M. & Gruman, Jamie A., 2011. "Manage Employee Engagement to Manage Performance," Industrial and Organizational Psychology, Cambridge University Press, vol. 4(2), pages 204-207, June.
    3. 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.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Monica Petruta Zamfir (Maaliky) & Cristian Florian Florea, 2019. "The Budget - Reference System in Assessing the Performance of the Public Enterprise," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(2), pages 144-158, June.
    2. Maxwell Sandada & Nigel Manzanga & Roy Shamhuyenhanzva, 2015. "How Do Board Characteristics Influence Business Performance? Evidence from Non-life Insurance Firms in Zimbabwe," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 11(4), pages 103-116, August.
    3. Church, Bryan K. & Kuang, Xi (Jason) & Liu, Yuebing (Sarah), 2019. "The effects of measurement basis and slack benefits on honesty in budget reporting," Accounting, Organizations and Society, Elsevier, vol. 72(C), pages 74-84.
    4. Frank Nana Kweku Otoo, 2022. "Human resource development and employee turnover intentions: The mediating role of employee engagement," International Journal of Business Ecosystem & Strategy (2687-2293), Bussecon International Academy, vol. 4(4), pages 01-12, October.
    5. Maxwell SANDADA, 2014. "Mission And Vision, Environmental Scanning And Formality Of Strategic Planning As Predictors Of The Performance Of Small And Medium Enterprises (Smes) In The Gauteng Province Of South Africa," EcoForum, "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration - Economy, Business Administration and Tourism Department., vol. 3(2), pages 1-7, July.
    6. Tilahun Kidane Diko & Shabnam Saxena, 2023. "Antecedents and outcome of employee engagement: Empirical study of Ethiopian public higher education institutions," SN Business & Economics, Springer, vol. 3(8), pages 1-30, August.
    7. Haysetta Doresa Shuler & Kimily Faulk & Barbara Hidleburg-Johnson & Demetrice Williams, 2016. "Engaging Diverse Generations in the 21st Century Workplace," International Journal of Business Research and Management (IJBRM), Computer Science Journals (CSC Journals), vol. 7(3), pages 31-39, July.
    8. Habiba Akter & Ilham Sentosa & Sheikh Muhamad Hizam & Waqas Ahmed & Arifa Akter, 2021. "Finding the Contextual Gap Towards Employee Engagement in Financial Sector: A Review Study," Papers 2106.06436, arXiv.org.
    9. Sibtain Kazmi & SAF Hasnu & Raja Ahmed Jamil, 2015. "Creating a Link between HR Department and Budgeting: What do HR Managers Think?," American Journal of Economics and Business Administration, Science Publications, vol. 7(1), pages 48-59, June.
    10. Jussi Tanskanen & Liisa Mäkelä & Riitta Viitala, 2019. "Linking Managerial Coaching and Leader–Member Exchange on Work Engagement and Performance," Journal of Happiness Studies, Springer, vol. 20(4), pages 1217-1240, April.
    11. Posch, Arthur, 2020. "Integrating risk into control system design: The complementarity between risk-focused results controls and risk-focused information sharing," Accounting, Organizations and Society, Elsevier, vol. 86(C).
    12. Allen H. Huang & Jianghua Shen & Amy Y. Zang, 2022. "The unintended benefit of the risk factor mandate of 2005," Review of Accounting Studies, Springer, vol. 27(4), pages 1319-1355, December.
    13. Michael Yao-Ping Peng & Li Zhang & Meng-Hsiu Lee & Fang-Yih Hsu & Yan Xu & Yuan He, 2024. "The relationship between strategic human resource management, green innovation and environmental performance: a moderated-mediation model," Palgrave Communications, Palgrave Macmillan, vol. 11(1), pages 1-13, December.
    14. Mohammed Kamruzzaman & Sunan Islam, 2021. "Correlating the diversity awareness within the organizations of Bangladesh in the era of industry 4.0-Human resource perspective," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 5(09), pages 83-97, September.
    15. Sajid Hussain Awan & Nazia Habib & Chaudhry Shoaib Akhtar & Shaheryar Naveed, 2020. "Effectiveness of Performance Management System for Employee Performance Through Engagement," SAGE Open, , vol. 10(4), pages 21582440209, October.
    16. Kelly Huang & Brent Lao & Gregory McPhee, 2020. "Internal information quality and patent‐related innovation," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(3-4), pages 489-518, March.
    17. Tanusree Chakraborty & Swati Dhir, 2023. "Reframing Tech-Based Strategic HRD Practices in Organizational Path: Is the Journey Engaging?," SAGE Open, , vol. 13(2), pages 21582440231, May.
    18. Khalid Hasan Al Jasimee & Francisco Javier Blanco-Encomienda, 2023. "A SEM-NCA approach towards the impact of participative budgeting on budgetary slack and managerial performance: The mediating role of leadership style and leader-member exchange," Papers 2310.09993, arXiv.org.
    19. Hall, Matthew, 2008. "The effect of comprehensive performance measurement systems on role clarity, psychological empowerment and managerial performance," Accounting, Organizations and Society, Elsevier, vol. 33(2-3), pages 141-163.
    20. Deore, Aishwarrya & Mahlendorf, Matthias D. & Wu, Fan, 2023. "CEOs' structural power, prestige power, and target ratcheting," Accounting, Organizations and Society, Elsevier, vol. 110(C).

    More about this item

    Keywords

    budget system; budgeting; performance; public interest entity; structural analysis; revenue and expenditure budget;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    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:brc:brccej:v:6:y:2021:i:3:p:149-163. See general information about how to correct material in RePEc.

    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 bibliographic 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.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Cristina GANESCU (email available below). General contact details of provider: http://www.univcb.ro/ .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.