Budgetary participation and performance: some Malaysian evidence
Purpose – The purpose of this paper is to explore the budgetary participation and performance (BPP) relationship in a public sector organization in a developing country, Malaysia. It also attempts to examine whether organizational commitment and perception of innovation mediate the BPP relationship....
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Emerald
2008
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| Online Access: | http://irep.iium.edu.my/432/ http://irep.iium.edu.my/432/1/Budgetary_participation%5B1%5D.pdf |
| _version_ | 1848775709084876800 |
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| author | Yahya, Mohd Nor Yahya Nik Ahmad, Nik Nazli Fatima, Abdul Hamid |
| author_facet | Yahya, Mohd Nor Yahya Nik Ahmad, Nik Nazli Fatima, Abdul Hamid |
| author_sort | Yahya, Mohd Nor Yahya |
| building | IIUM Repository |
| collection | Online Access |
| description | Purpose – The purpose of this paper is to explore the budgetary participation and performance (BPP) relationship in a public sector organization in a developing country, Malaysia. It also attempts to examine whether organizational commitment and perception of innovation mediate the BPP relationship.
Design/methodology/approach – A total of 111 budget managers in the Ministry of Defence, Malaysia, participated in the survey. Response rate was 74 per cent. A path analysis was utilised to examine the direct and indirect effects of budgetary participation on managerial performance.
Findings – Budgetary participation affects managerial performance via the mediating variable of organizational commitment but not perception of innovation. There is a direct relationship between budgetary participation, managerial performance, organizational commitment and perception of innovation.
Research limitations/implications – This is a study conducted in the Malaysian Ministry of Defence (MINDEF), thus results may not be generalizable to other organizations. It involves only two intervening variables; organizational commitment and perception of innovation and uses the intervening variable model to explain the budgetary participation and performance relationship. Budgetary participation improves managerial performance in MINDEF in two ways; directly, as a consequence of
management involvement in the budgetary process, as well as indirectly, when managers’ commitment
to the organization increases due to their participation and involvement in the budgetary process.
Originality/value – This paper fills a gap in the literature as very few studies have examined
budgetary participation in a developing country and in a public sector organization.
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| first_indexed | 2025-11-14T14:18:30Z |
| format | Article |
| id | iium-432 |
| institution | International Islamic University Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T14:18:30Z |
| publishDate | 2008 |
| publisher | Emerald |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | iium-4322011-06-17T06:52:14Z http://irep.iium.edu.my/432/ Budgetary participation and performance: some Malaysian evidence Yahya, Mohd Nor Yahya Nik Ahmad, Nik Nazli Fatima, Abdul Hamid H Social Sciences (General) HC Economic History and Conditions Purpose – The purpose of this paper is to explore the budgetary participation and performance (BPP) relationship in a public sector organization in a developing country, Malaysia. It also attempts to examine whether organizational commitment and perception of innovation mediate the BPP relationship. Design/methodology/approach – A total of 111 budget managers in the Ministry of Defence, Malaysia, participated in the survey. Response rate was 74 per cent. A path analysis was utilised to examine the direct and indirect effects of budgetary participation on managerial performance. Findings – Budgetary participation affects managerial performance via the mediating variable of organizational commitment but not perception of innovation. There is a direct relationship between budgetary participation, managerial performance, organizational commitment and perception of innovation. Research limitations/implications – This is a study conducted in the Malaysian Ministry of Defence (MINDEF), thus results may not be generalizable to other organizations. It involves only two intervening variables; organizational commitment and perception of innovation and uses the intervening variable model to explain the budgetary participation and performance relationship. Budgetary participation improves managerial performance in MINDEF in two ways; directly, as a consequence of management involvement in the budgetary process, as well as indirectly, when managers’ commitment to the organization increases due to their participation and involvement in the budgetary process. Originality/value – This paper fills a gap in the literature as very few studies have examined budgetary participation in a developing country and in a public sector organization. Emerald 2008 Article PeerReviewed application/pdf en http://irep.iium.edu.my/432/1/Budgetary_participation%5B1%5D.pdf Yahya, Mohd Nor Yahya and Nik Ahmad, Nik Nazli and Fatima, Abdul Hamid (2008) Budgetary participation and performance: some Malaysian evidence. International Journal of Public Sector Management, 21 (6). pp. 658-673. ISSN 0951-3558 http://www.emeraldinsight.com/0951-3558.htm 10.1108/09513550810896523 |
| spellingShingle | H Social Sciences (General) HC Economic History and Conditions Yahya, Mohd Nor Yahya Nik Ahmad, Nik Nazli Fatima, Abdul Hamid Budgetary participation and performance: some Malaysian evidence |
| title | Budgetary participation and performance: some Malaysian
evidence |
| title_full | Budgetary participation and performance: some Malaysian
evidence |
| title_fullStr | Budgetary participation and performance: some Malaysian
evidence |
| title_full_unstemmed | Budgetary participation and performance: some Malaysian
evidence |
| title_short | Budgetary participation and performance: some Malaysian
evidence |
| title_sort | budgetary participation and performance: some malaysian
evidence |
| topic | H Social Sciences (General) HC Economic History and Conditions |
| url | http://irep.iium.edu.my/432/ http://irep.iium.edu.my/432/ http://irep.iium.edu.my/432/ http://irep.iium.edu.my/432/1/Budgetary_participation%5B1%5D.pdf |