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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Fırat University
2019
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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) |
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DE EN FR TR |
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behavioral accounting, budgetary participation, work related information, job satisfaction, budget g Social Sciences H Social sciences (General) H1-99 |
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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 |
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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 |
work_keys_str_mv |
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