Empirical Study of the Effect of Participation of Budget in Managerial Performance
Arifin1*, Gagaring Pagalung2
1*University of Ichsan Gorontalo, Indonesia
2 Hasanuddin University Makassar, Indonesia
Citation: Arifin, Pagalung G (2020) Empirical Study of the Effect of Participation of Budget in Managerial Performance. SciTech Management Sciences 2020.
Received: September 20, 2020 Accepted: September 21, 2020 Published: September 21, 2020
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.
Keywords: Budget participation, Managerial performance