THE EFFECT OF BUDGETARY PARTICIPATION ON MANAGERS’ BUDGET GOAL COMMITMENT, WORK-RELATED INFORMATION AND JOB SATISFACTION

The objective of this study is to investigate the effect of budgetary participation on managers’ budget goal commitment, work-related information and job satisfaction. For this purpose, the data is gathered via questionnaire applied to 104 managers working in various levels in the medium and large-s...

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Autores principales: Gökhan ÖZER, Murat ÖZCAN Görkem AKPINAR
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Publicado: Fırat University 2019
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Acceso en línea:https://doaj.org/article/d2b59a03c9f44c26bbbcaaeaa3db4437
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spelling oai:doaj.org-article:d2b59a03c9f44c26bbbcaaeaa3db44372021-11-24T09:21:07ZTHE EFFECT OF BUDGETARY PARTICIPATION ON MANAGERS’ BUDGET GOAL COMMITMENT, WORK-RELATED INFORMATION AND JOB SATISFACTION2148-416310.9761/jasss_356https://doaj.org/article/d2b59a03c9f44c26bbbcaaeaa3db44372019-08-01T00:00:00Zhttps://jasstudies.com/index.jsp?mod=tammetin&makaleadi=967736223_%C3%B6zerg%C3%B6khan_T.pdf&key=26336https://doaj.org/toc/2148-4163The objective of this study is to investigate the effect of budgetary participation on managers’ budget goal commitment, work-related information and job satisfaction. For this purpose, the data is gathered via questionnaire applied to 104 managers working in various levels in the medium and large-sized enterprises which are mostly in automotive industry and operate in the Marmara Region. In order to test the hypotheses of this study, correlation and regression analyses were performed. Results of correlation analysis revealed that all variables are significant and positively related to each other. The results of regression analyses show that budgetary participation has statistically significant and positive impact on managers’ budget goal commitment and work-related information. Results also reveal that budget goal commitment and work-related information has statistically significant and positive impact on job satisfaction. It is seen that budgetary participation has not direct statistically significant and positive impact on job satisfaction. However, the impact of budgetary participation on job satisfaction is transmitted by budget goal commitment and work-related information variables. Although budgetary participation has statistically significant and positive impact on job satisfaction, when budget goal commitment and work-related information are included to the multiple regressions separately and together, this impact is shaded. These results prove that budget goal commitment and work-related information have perfect mediation effect between budgetary participation and job satisfaction.Gökhan ÖZERMurat ÖZCAN Görkem AKPINARFırat Universityarticlebehavioral accounting, budgetary participation, workrelated information, job satisfaction, budget gSocial SciencesHSocial sciences (General)H1-99DEENFRTRJournal of Academic Social Science Studies , Vol 5, Iss 15, Pp 931-949 (2019)
institution DOAJ
collection DOAJ
language DE
EN
FR
TR
topic behavioral accounting, budgetary participation, work
related information, job satisfaction, budget g
Social Sciences
H
Social sciences (General)
H1-99
spellingShingle behavioral accounting, budgetary participation, work
related information, job satisfaction, budget g
Social Sciences
H
Social sciences (General)
H1-99
Gökhan ÖZER
Murat ÖZCAN Görkem AKPINAR
THE EFFECT OF BUDGETARY PARTICIPATION ON MANAGERS’ BUDGET GOAL COMMITMENT, WORK-RELATED INFORMATION AND JOB SATISFACTION
description The objective of this study is to investigate the effect of budgetary participation on managers’ budget goal commitment, work-related information and job satisfaction. For this purpose, the data is gathered via questionnaire applied to 104 managers working in various levels in the medium and large-sized enterprises which are mostly in automotive industry and operate in the Marmara Region. In order to test the hypotheses of this study, correlation and regression analyses were performed. Results of correlation analysis revealed that all variables are significant and positively related to each other. The results of regression analyses show that budgetary participation has statistically significant and positive impact on managers’ budget goal commitment and work-related information. Results also reveal that budget goal commitment and work-related information has statistically significant and positive impact on job satisfaction. It is seen that budgetary participation has not direct statistically significant and positive impact on job satisfaction. However, the impact of budgetary participation on job satisfaction is transmitted by budget goal commitment and work-related information variables. Although budgetary participation has statistically significant and positive impact on job satisfaction, when budget goal commitment and work-related information are included to the multiple regressions separately and together, this impact is shaded. These results prove that budget goal commitment and work-related information have perfect mediation effect between budgetary participation and job satisfaction.
format article
author Gökhan ÖZER
Murat ÖZCAN Görkem AKPINAR
author_facet Gökhan ÖZER
Murat ÖZCAN Görkem AKPINAR
author_sort Gökhan ÖZER
title THE EFFECT OF BUDGETARY PARTICIPATION ON MANAGERS’ BUDGET GOAL COMMITMENT, WORK-RELATED INFORMATION AND JOB SATISFACTION
title_short THE EFFECT OF BUDGETARY PARTICIPATION ON MANAGERS’ BUDGET GOAL COMMITMENT, WORK-RELATED INFORMATION AND JOB SATISFACTION
title_full THE EFFECT OF BUDGETARY PARTICIPATION ON MANAGERS’ BUDGET GOAL COMMITMENT, WORK-RELATED INFORMATION AND JOB SATISFACTION
title_fullStr THE EFFECT OF BUDGETARY PARTICIPATION ON MANAGERS’ BUDGET GOAL COMMITMENT, WORK-RELATED INFORMATION AND JOB SATISFACTION
title_full_unstemmed THE EFFECT OF BUDGETARY PARTICIPATION ON MANAGERS’ BUDGET GOAL COMMITMENT, WORK-RELATED INFORMATION AND JOB SATISFACTION
title_sort effect of budgetary participation on managers’ budget goal commitment, work-related information and job satisfaction
publisher Fırat University
publishDate 2019
url https://doaj.org/article/d2b59a03c9f44c26bbbcaaeaa3db4437
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