Empirical Study of the Effect of Participation of Budget in Managerial Performance

International Journal of Advanced Engineering, Management and Science (IJAEMS) https://dx.doi.org/10.22161/ijaems.4.9.1

[Vol-4, Issue-9, Sept-2018] ISSN: 2454-1311

Empirical Study of the Effect of Participation of Budget in Managerial Performance Arifin1, Gagaring Pagalung2 1 Faculty

of Economics, University of Ichsan Gorontalo e-mail: arifin.unisan@gmail.com 2 Faculty of Economics and Business Hasanuddin University Makassar e-mail : gpagalung@yahoo.com Abstract— This literature study aims to build and construct conception more strongly based on empirical studies that have been conducted so that it can describe how the effects of budgeting participation in improving managerial performance. In this study the author uses a literature study approach based on empirical studies or studies in several international journals relating to budgetary participation with performance. The review of this article can be concluded that budgetary participation can provide a positive role in managerial performance. But budget participation is not the only factor that can improve managerial performance but budget participation can be moderated or mediated with other variables such as psychological capital, Job relevant Information, knowledge and competencies, leadership style, motivation, and others.

Keyword— Budget Participation, Managerial Performance.

I. INTRODUCTION Regional autonomy is no longer just carrying out instructions from the center, but regions are really expected to have the freedom to increase creativity in developing the potential that during the era of autonomy can be said to be isolated (Mardiasmo, 2002). There fore the regional government is expected to be independent, reduce dependence on the central government, both on financing issues and related to the ability of regional financial management.

Regional governments are expected to get closer to various public service activities in order to increase the level of public trust. One important aspect in the framework of implementing regional autonomy and decentralization is the issue of regional finance and regional budgets. To that end, in order to produce a budget structure that is in accordance with normative expectations and conditions, the regional expenditure budget is essentially a quantitative elaboration of the goals and objectives of the regional government and the main tasks and functions of the work unit must be

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arranged in a structure that is oriented towards achieving certain levels of performance. .

Mardiasmo (2002) states that a government's accountability and the influence of regional autonomy is one of the demands of the community, there fore regional autonomy brings a change in the budget system from the traditional budget system to the budget system with an approach to the public interest (New Public Management). The emphasis of this approach is comprehensive and integrated decentralization and management submission on value for money. This change has also encouraged the government to develop a more systematic approach to budget planning usingperformance budgeting techniques , Zero Based Budgeting (ZBB), and Planning, Programing, and Budgeting Systems (PPBS) which focus on planning and controlling.

Public sector budgeting is an instrument of accountability for the management of public funds and the implementation of programs financed from public money. Public sector budgeting is related to the process of determining the amount of funds allocated for each program and activity in monetary units. The budgeting process emphasizes the Buttom-up Planning approach , there fore the need for subordinates is given the opportunity to participate in the budget preparation process because according to him participation in budgeting is believed to improve the performance of local government officials.

Murray (1990); Chow/ Cooper/ Waller ( 1988 ) and Lau/ Buckland (2001) state that budgetary participation (BP) means the participation of top managers and subordinates for the process of determining resources in using their own activities and operations. From a psychological and cognitive perspective, there are two basic benefits of subordinate participation in budget settings. First, because identification and ego involvement with budget goals, participation related to performance and so on, leads to increased motivation and commitment to the budget. Second, because it increases the flow of

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International Journal of Advanced Engineering, Management and Science (IJAEMS) [Vol-4, Issue-9, Sept-2018] https://dx.doi.org/10.22161/ijaems.4.9.1 ISSN: 2454-1311 information between superiors and subordinates, budget employees to achieve organizational goals that have been participation (BP) leads to higher quality decisions. From determined and consists of several indicators such as job this perspective, participation leads to higher motivation, satisfaction, commitment, ability, motivation, efficiency. higher commitment, higher quality decisions and therefore higher performance.

III. CONCEPTUAL STUDY OF BUDGET But in the current condition the author tries to PARTICIPATION propose that there are or no additional factors that Hariyanti, et.al (2015) states that the budget is one of the influence the relationship between participation and instruments to evaluate the performance of performance. This paper aims to ask about the interrelated managers. Based on behavioral planning theory that the aspects of budget participation and the performance of involvement of managers in the budgeting process is the organizational commitment as important variables that behavior that is believed by managers to be given a influence this linkage. Study conducted by Alan s. Dunk positive impact in the form of performance (1989), Brownell & Hirst (1986) have become the latest improvements. The performance of each member of an step in a series of studies answering the question of organization in managerial activities is also known as whether or not superior manager evaluation styles have an managerial performance including: planning, preparation, impact on the relationship between participation and execution of tasks and functions realized in the form of subordinate manager performance. Hopwood (1972) budget arrangements. One of the controlling instrument speculates in examining cost center managers organizations is the budget which is one of the important that evaluation styles focusing aspects in the management accounting perspective on accountingmeasures will have a negative effect on (Hansen and Mowen, 2000). managerial performance. Otley (1978) states The budget is arranged in a certain period of that leadership style emphasizes the achievement of the time as a guide in carrying out the organization of budget associated with greater levels of operational activities and as a means to evaluate performance. Brownell (1982), in an effort to reconcile performance. Based on motivation theory and the theory Hopwood (1972) and Otley (1978) , found that high of self-determination, individuals have certain behaviors budgets were effective emphasis on managerial because there is a motivation behind their performance in conditions of high budget participation behavior. According to motivation theory, the behavior of but not under low participation. managers to participate in preparing and setting budgets is This literature review aims to show caused by motivation. Motivation can be either intrinsic empirically more strongly based on studies that have been motivation or extrinsic motivation. conducted. In this study, researchers map several articles According to Hansen and Mowen (2000), the or studies related to budget participation with managerial budget is a work plan prepared by the management of an performance published in international journals. Further organization that is measured in monetary units using specifically, researchers examined the empirical article certain standards in a certain period. The budget can be article relating to the role of budgetary participation on described as a managerial plan prepared using a long-term managerial performance action plan and company objectives, as a manifestation of the work plan within a certain period. According to II. CONCEPTUAL STUDY OF MANAGERIAL Anthony and Govindarajan (2001), the main objectives of PERFORMANCE budgeting are as follows: (1) improve the organization's Wong-On-Winget, et.al., (2010) states that strategic plan, (2) coordinate activities carried out by parts managerial performance is the result of the work of each of the organization, (3) provide managers with member of the organization in managerial activities such responsibility for authorizing resource management as planning, investigation, coordination, supervision, organization and provide feedback to managers about staff, negotiation and representation. Anthony and their performance, (4) as commitment and agreement and Govindarajan (2001) state that managerial performance basis for assessing manager's performance or shows the ability of managers' performance in performance. management to function in management functions for Budgeting participation is a process that involves activities as their primary responsibility. Performance every member of the organization in preparing the budget tends to increase when managers use the budget to and influencing the preparation of budget targets that are allocate resources. Adequate allocation of resources for used to evaluate performance (Wong-On-Wing et. Al., subordinates will make the performance of subordinates 2010). According to Anthony and Govindarajan (2001), more productive. (Fisher et. Al., 2002). budgeting preparation has a positive influence on Almasi (2015), Ang et al., (2007), states that managerial performance, because when subordinates are performance is a set of actions and activities, achieved by involved in the budgeting process, there is a tendency for www.ijaems.com

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International Journal of Advanced Engineering, Management and Science (IJAEMS) [Vol-4, Issue-9, Sept-2018] https://dx.doi.org/10.22161/ijaems.4.9.1 ISSN: 2454-1311 them to accept budget targets, and produce effective between variables and present aggregate data from the information exchange. various primary studies.

Tavakkoli Mohammadi & Etemadi, (2007), Almasi, et al. (2015) suggests that budgeting is a V. DISCUSSION manager's job and budget is a tool to control, motivate Budget participation is how far the level and assess performance. Many studies show that different of involvement and influence of individuals on in levels of employee involvement in budgeting improve determining and preparing the budget in the division or performance and achievement to organizational section, both periodically and annually. Budget goals. Tsui (2001), Almasi et al. (2015) suggested that participation shows the extent to local government participation in budgeting was defined as the amount of officials in understanding the budget by their work units involvement in budget preparation and development. and the influence of the objectives of their member In a field study of budgetary practices and the accountability centers . While the performance of the relationship of input output budget systems, Hofstede government apparatus is a system that aims to assist (1968) generally concludes that participation increases the leaders in assessing the achievement of a strategy through internalization of budgeted goals and thus can increase financial and non-financial measures. Participation in managers' motivation for better job budgeting basically allows wherelower levels consider performance. Hofstede (1968) suggested that participation how budgets are formed (Hansen and Mowen, 2000). would be satisfactory only when individuals felt that their The preparation of budget participation is an input was validated by incorporation into the budgeting approach that can generally improve performance which process. in turn can increase organizational According to Fรถlscher and Gay (2012 that public effectiveness. P artisipasi as a means of achieving goals, participation in budgeting means having access to participation as well as a tool to integrate the needs of information and opportunities for stakeholders, separated individuals and organizations. Good participation is from the executive and legislature to become involved in expected to improve the performance, that is, when a the budget process. purpose designed and approved in a participatory manner, Renzio & Wehner, (2015) states that community then employees will internalize the goals set and have a participation in budgeting is still not well developed. The sense of personal responsibility u ntuk achieve it, because assumption of public participation is the belief that those they are involved in the budget preparation process. affected by the decision have the right to be involved in Brownell and Mcinnes (1986) found that high the decision making process (IAP2). GIFT (2014) participation in budgeting can improve managerial proposes a set of principles for public participation in performance. In public sector organizations. policy and fiscal suspension that people can engage in Some research associated with budget government fiscal policy and in the budget process. In participation and managerial performance which is an particular, public participation in government fiscal policy empirical facts, among others: Research Chong M. Lau and the budget process is defined as the way citizens, civil (1997), shows that the relationship between leadership society organizations, businesses and other non -state style and performance evaluative research findings on the actors interact directly with public authorities on issues managerial and budgetary participation and budget related to government taxation and revenue collection, emphasis. These results indicate that high budget resource allocation, spending management of public participation (regardless of budget emphasis) in situations assets and liabilities "(GIFT, 2015, p. 1; Renzio & of high task difficulty is associated with improved Wehner, 2015). managerial performance. These results also show that a suitable combination of high budget emphasis and high IV. RESEARCH METHODS AND DATA participation is related to improving managerial COLLECTION performance in situations of low task uncertainty. This This review is intended to show result is consistent with Brownell and Dunk (1991). the relationship between the variables of budgetary Study Mia (2010) studied the effect of participation and the performance of participation in budgeting on performance the sources of published articles . This review is based management. Managerial attitudes toward work and on empirical facts which is one of the efforts to company and motivation to work are studied in summarize various quantitative research results . In research. The results showed that the two variables the literature study,researchers collected many studies and moderate the influence of participation in budgeting. In summarized the results of the study, after which particular, participation in the budgeting process for researchers were able to better identify relationships managers who have better attitudes or motivations is associated with improved performance, while the www.ijaems.com

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International Journal of Advanced Engineering, Management and Science (IJAEMS) [Vol-4, Issue-9, Sept-2018] https://dx.doi.org/10.22161/ijaems.4.9.1 ISSN: 2454-1311 participation of managers who have bad attitudes or relationship between the evaluative use of the budget and motivations is associated with different performance the results of work for which previous research has been Lopez et. al. (2009) studied participation in linked to justice organizations. budgeting and executive job performance in South Korea In general, these empirical results can help and reported that overall results, US executives and Asian develop a more complete budget participation role model managers, research on participation in budgeting did not in the workplace. Regarding leadership, results show that have a significant impact on their performance, but leaders with an attentive leadership style tend to promote participation in budgeting had a significant positive subordinate participation in a budgeting impact on manager's performance indirectly through job arrangement. This finding also shows that budget satisfaction. participation can mediate the relationship between Research Almasih, et. al (2015), who leadership style and work outcomes such as job investigated the impact of managerial participation in satisfaction. These results also indicate that superiors budgeting on management performance at Tehran promote subordinate participation when subordinates are Regional Electricity companies. The variables of this evaluated using budget targets. The next finding is that study are participation in budgeting, manager budgetary participation can mediate the relationship performance, adequacy of funding and resource between evaluative use of the budget and work allocation, job satisfaction, organizational commitment outcomes. Larissa (2008) research also shows a and organizational trust. His research findings indicate a significant relationship between evaluative use of budget significant correlation between variables of managerial and budget participation, this can reflect the desire of participation in organizational budgeting and trust, subordinates to participate in the budgeting process when adequacy of funding and allocation of resources and job the budget objectives are used to evaluate subordinates. satisfaction, manager's organizational trust in Research by Lorsu Wannarat, Tippawan (2016) organizational commitment, organizational commitment shows that public participation in budgeting in the central and competence in the absorption of funds and optimal government of Thailand adopted the Performance Based allocation of resources, and finally competency in funding Budgeting System (SPBB) Strategy in the public sector in and optimal allocation of manager resources as well as 2003. SPBB like the United Nations is now implemented job satisfaction and management performance. in many countries, and it emphasizes the relationship Fisher et. al., (2002) concerning budgetary between governments policy and budgeting. While participation and performance. His research findings Thailand has many laws and regulations related to public indicate that budgetary participation has a significant participation, there is no clear mechanism to support effect on performance, because the budget is useful as a public participation in budgeting at the national level basis for performance evaluation. Research Alan S. Dunk, (interview with Deputy Budget Director).The government (1989) which shows that there are significant positive must follow a participatory approach by supporting interactions and significant negative interactions between community participation in policy formulation, public budgetary participation and budget emphasis that can services, political decisions, examining state power, affect performance. The findings of this study that strengthening civil society, and public network performance is improved in high (low) participation organizations. conditions and low (high) budget emphasis.

Leach-Lopez's (2007) study, which expanded the Larissa's (2008) study explores the causes or flow of participatory budget literature and specifically the antecedents of budget participation to fully understand the work of Frucot and Shearon (1991).This study uses an role of participation in the workplace.This study focuses expanded version of the path model introduced to this on the reasons why superiors encourage their subordinates literature by Kren (1992) to examine and compare the in budget participation and refers to several perspective relationship of budget participation performance to the theories including leadership theory, agency theory and level of US and Mexican middle managers. The extended justice organizations. The results of his research indicate path model allows examining both directly effecting that superiors encourage subordinate participation when budget participation on performance and the indirect the supervisor's leadership style is attentive. This implies effects of budget participation on performance carried out that budgetary participation can mediate the relationship through job satisfaction and information relevant to between leadership style and work outcomes. Results also work. The main finding of this study is that while there is show that superiors encourage participation when the a strong association between budgetary participation and objective budget is used in subordinate performance performance for both US managers working in the US evaluation, superiors encourage participation because of and Mexican managers working for controlled US concerns about organizational justice. This finding maquiladera in Mexico, causal mechanisms that link implies that participation budgets can mediate the budget participation with performance differ greatly www.ijaems.com

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International Journal of Advanced Engineering, Management and Science (IJAEMS) [Vol-4, Issue-9, Sept-2018] https://dx.doi.org/10.22161/ijaems.4.9.1 ISSN: 2454-1311 between the two this group. The communication aspect of participation influences the extent to which employee information from budgetary relations is participation with perceptions of procedural justice, which in turn, influence a much stronger performance among Mexican managers. employee satisfaction and performance. Structural Research Chun, Loo Sin (1996), stated in his equations from modeling results based on samples from article that to examine the views of four groups of users 152 managers indicate that the use of budget targets for for three important budget-related problems. The four performance evaluation is positively related to employee user groups consist of accountants, managers, executives, satisfaction and performance. However, many of these and other professionals. Although there are several effects are indirect through (1) budget participation and examples of real differences between different user (2) procedural justice. groups, there is a general consensus that the main role of Research n Venkatesh and Blaskovich (2012), the budget in the company functions as forecasting and as with the aim of providing empirical evidence about the a control device. The majority of respondents in each relationship between budget participation, PsyCap, group felt that using the budget as a control tool would and job performance . As put pressure on them. Due to the pressure to meet the expected, these findings show that budget participation is budget, real differences are revealed among different positively associated with PsyCap and that PsyCap groups of users. Contrary to most of the available positively related to performance. Venkatesh and literature, all user groups want a greater level of Blaskovich (2012) also found support for the indirect participation by various levels of management. The effects of budgetary participation on performance through general belief that accountants prefer a larger budget PsyCap. Furthermore, he added evidence that budgeting arrangement seems untrue. uses an intervening variable model to explain the results This study uses the perspective of different user of previous studies that are unpredictable and inconsistent groups to investigate certain budget-related problems that effects of motivation from budgetary participation. This have considerable potential importance for effective endekatan P menga sumsikan that budgeting budget systems. Analysis of samples from the total mem engaruhi mental state, which in changing behavior industry as well as individual industry perspectives has (Covaleski et al. 2003). Different mental states have revealed some important differences between this study different behavioral effects, resulting in a positive and the materials discussed in the management relationship between budgeting and performance in some accounting text. This research has provided some cases and negative ones in others. The aim is to identify evidence that shows that there are fundamental disputes mental states associated with positive results and design and inconsistencies in attitudes in some budget-related organizational practices to develop them. PsyCap is a problems among user groups, it is very useful if factors development of positive psychology movements, which contribute differently. Attitudes and perceptions of user focus on developing individual strengths rather than their groups can be identified as knowledge that can be done to dysfunctions. This is in contrast to most previous research help management to design and implement an effective budget participation, which focuses on the negative budget system. consequences of participation Research by Lau and Tan (2012) , by reviewing Research Kren, Leslie and S. Maiga, Adam. the dependency area on the budget to evaluate employee (2007), with the aim of expanding previous research performance. This research contributes in several by examining superior information asymmetries as ways. First, this updating of the area of traditional intervening variables linking budgetary participation and research makes it more relevant to the current debate concessions. The results show two offsetting participation about the use of nonfinancial financial measures in a effects on slack. a multidimensional performance measurement significant negative relationship between participation system. Second, it examines the relationship between and concession is found to act through asymmetric dependence on budget and budgetary participation in a information. Thus, managers reveal personal information way that is different from that used by previous during the budget process, reducing information studies . Budget participation is treated as a moderating asymmetry which then decreases budget slack. These variable, this study examines as a mediating results provide evidence of the inability of previous variable. Specifically, this study hypothesizes that research to ensure a consistent direct relationship between dependence on the budget as a performance measure budgetary participation and budget loosening. influences the extent to which employee budgets Study Eker (2009) examined the relationship participate. Third, combining new interest by between participation in budgeting and work-related management of accounting researchers in organizational information on managerial performance justice into this area of andits results suggest that high-performance subjects tend research. This hypothesis shows that budgetary to be more than low-performance subjects to apply www.ijaems.com

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International Journal of Advanced Engineering, Management and Science (IJAEMS) [Vol-4, Issue-9, Sept-2018] https://dx.doi.org/10.22161/ijaems.4.9.1 ISSN: 2454-1311 participation in budgeting and work-related managerial performance: a cross-cultural information. However, the results of this study indicate study. The University of Western Australia, that the duration of reciprocal interaction is important and Nedlands, Perth,. Auditing & Accountability thus a higher interaction between budget participation and Journal, Vol. 10 No. 2, 1997, pp. 175-197. © MCB job-related information is associated with higher University Press, 0951-3574 management performance.

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