Budget Participation and Managerial Performance: Bridging the Gap through Budget Goal Clarity

Authors

  • Mushtaq Alhasnawi School of Business and Economics, Universiti Putra Malaysia (UPM), 43400 Serdang, Selangor, Malaysia and Faculty of Administration and Economics, University of Thi-Qar, Iraq
  • Ridzwana Mohd Said School of Business and Economics, Universiti Putra Malaysia (UPM), 43400 Serdang, Selangor, Malaysia
  • Zaidi Mat Daud School of Business and Economics, Universiti Putra Malaysia (UPM), 43400 Serdang, Selangor, Malaysia
  • Haslinah Muhamad School of Business and Economics, Universiti Putra Malaysia (UPM), 43400 Serdang, Selangor, Malaysia

DOI:

https://doi.org/10.14738/assrj.109.15539

Keywords:

Budget goal clarity, Budget participation, Higher education institutions, Managerial performance

Abstract

Budget participation is an important management tool that improves employee motivation, commitment, and performance by providing a sense of ownership and control over the budgeting process. This study examines the impact of budget participation on managerial performance in higher education institutions (HEIs). More specifically, the research aims to investigate the effect of budget participation on managerial performance through the mediating role of budget goal clarity. A survey was conducted with 373 low- to middle-level managers from HEIs in Iraq, and the research model was tested using PLS-SEM. The results indicate that budget participation positively influences budget goal clarity, which, in turn, positively affects managerial performance. Furthermore, the study reveals that budget goal clarity partially mediates this relationship. The strategic integration of these findings into managerial practices and decision-making processes can unleash substantial and tangible benefits in terms of employee engagement, skyrocketing productivity, and overall organizational success.

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Published

2023-09-24

How to Cite

Alhasnawi, M., Said, R. M., Daud, Z. M., & Muhamad, H. (2023). Budget Participation and Managerial Performance: Bridging the Gap through Budget Goal Clarity. Advances in Social Sciences Research Journal, 10(9), 187–200. https://doi.org/10.14738/assrj.109.15539

Issue

Vol. 10 No. 9 (2023): Advances in Social Sciences Research Journal

Section

Articles

License

Copyright (c) 2023 Mushtaq Alhasnawi, Ridzwana Mohd Said, Zaidi Mat Daud, Haslinah Muhamad

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