Enhancing managerial performance through budget participation: insights from a two-stage A PLS-SEM and artificial neural network approach (ANN)
Including employees and stakeholders in the budgeting process enhances decision-making, encourages trust, and increases the probability of goal attainment. The present study investigates the simultaneous impact of motivational and cognitive variables of budget participation on managerial performance...
| Main Authors: | , , , |
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| Format: | Article |
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Multidisciplinary Digital Publishing Institute
2023
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| Online Access: | http://psasir.upm.edu.my/id/eprint/107701/ |
| _version_ | 1848864967777845248 |
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| author | Alhasnawi, Mushtaq Yousif Mohd Said, Ridzwana Mat Daud, Zaidi Muhammad, Haslinah |
| author_facet | Alhasnawi, Mushtaq Yousif Mohd Said, Ridzwana Mat Daud, Zaidi Muhammad, Haslinah |
| author_sort | Alhasnawi, Mushtaq Yousif |
| building | UPM Institutional Repository |
| collection | Online Access |
| description | Including employees and stakeholders in the budgeting process enhances decision-making, encourages trust, and increases the probability of goal attainment. The present study investigates the simultaneous impact of motivational and cognitive variables of budget participation on managerial performance (MP). Based on goal-setting theory and the literature review, budget goal clarity and commitment have been determined as mediators in linking participation's motivational and cognitive effects on performance, with leadership style as a moderator variable in such interactions. Besides this, it also examined the significance and strength of the associations between budget participation, goal clarity and commitment, and managerial performance by using both PLS-SEM and ANN approaches. Questionnaires were used to obtain primary data from 373 Iraqi Higher education institution (HEIs) managers, with a response rate of 58.37 %. Statistical analysis was performed with PL S-SEM using SmartPLS 4.0, while SPSS was used to implement ANN. The results revealed that budget participation improves managerial performance by promoting goal clarity and commitment. Participative leadership amplifies the positive associations between budget participation and clarity and commitment. This study adds vision to the mediating roles of budget goal clarity and commitment and the moderating role of participative leadership, especially in developing countries such as Iraq. It also contributes to adding insights into the management accounting literature regarding a more complex process explaining the performance of employees generated by their participation in the budgeting process. |
| first_indexed | 2025-11-15T13:57:14Z |
| format | Article |
| id | upm-107701 |
| institution | Universiti Putra Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-15T13:57:14Z |
| publishDate | 2023 |
| publisher | Multidisciplinary Digital Publishing Institute |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | upm-1077012024-10-28T01:22:32Z http://psasir.upm.edu.my/id/eprint/107701/ Enhancing managerial performance through budget participation: insights from a two-stage A PLS-SEM and artificial neural network approach (ANN) Alhasnawi, Mushtaq Yousif Mohd Said, Ridzwana Mat Daud, Zaidi Muhammad, Haslinah Including employees and stakeholders in the budgeting process enhances decision-making, encourages trust, and increases the probability of goal attainment. The present study investigates the simultaneous impact of motivational and cognitive variables of budget participation on managerial performance (MP). Based on goal-setting theory and the literature review, budget goal clarity and commitment have been determined as mediators in linking participation's motivational and cognitive effects on performance, with leadership style as a moderator variable in such interactions. Besides this, it also examined the significance and strength of the associations between budget participation, goal clarity and commitment, and managerial performance by using both PLS-SEM and ANN approaches. Questionnaires were used to obtain primary data from 373 Iraqi Higher education institution (HEIs) managers, with a response rate of 58.37 %. Statistical analysis was performed with PL S-SEM using SmartPLS 4.0, while SPSS was used to implement ANN. The results revealed that budget participation improves managerial performance by promoting goal clarity and commitment. Participative leadership amplifies the positive associations between budget participation and clarity and commitment. This study adds vision to the mediating roles of budget goal clarity and commitment and the moderating role of participative leadership, especially in developing countries such as Iraq. It also contributes to adding insights into the management accounting literature regarding a more complex process explaining the performance of employees generated by their participation in the budgeting process. Multidisciplinary Digital Publishing Institute 2023-12 Article PeerReviewed Alhasnawi, Mushtaq Yousif and Mohd Said, Ridzwana and Mat Daud, Zaidi and Muhammad, Haslinah (2023) Enhancing managerial performance through budget participation: insights from a two-stage A PLS-SEM and artificial neural network approach (ANN). Journal of Open Innovation: Technology, Market, and Complexity, 9 (4). pp. 1-12. ISSN 2199-8531 https://linkinghub.elsevier.com/retrieve/pii/S2199853123002639 10.1016/j.joitmc.2023.100161 |
| spellingShingle | Alhasnawi, Mushtaq Yousif Mohd Said, Ridzwana Mat Daud, Zaidi Muhammad, Haslinah Enhancing managerial performance through budget participation: insights from a two-stage A PLS-SEM and artificial neural network approach (ANN) |
| title | Enhancing managerial performance through budget participation: insights from a two-stage A PLS-SEM and artificial neural network approach (ANN) |
| title_full | Enhancing managerial performance through budget participation: insights from a two-stage A PLS-SEM and artificial neural network approach (ANN) |
| title_fullStr | Enhancing managerial performance through budget participation: insights from a two-stage A PLS-SEM and artificial neural network approach (ANN) |
| title_full_unstemmed | Enhancing managerial performance through budget participation: insights from a two-stage A PLS-SEM and artificial neural network approach (ANN) |
| title_short | Enhancing managerial performance through budget participation: insights from a two-stage A PLS-SEM and artificial neural network approach (ANN) |
| title_sort | enhancing managerial performance through budget participation: insights from a two-stage a pls-sem and artificial neural network approach (ann) |
| url | http://psasir.upm.edu.my/id/eprint/107701/ http://psasir.upm.edu.my/id/eprint/107701/ http://psasir.upm.edu.my/id/eprint/107701/ |