文章基本信息

标题：Budgetary participation and managerial performance: The impact of information and environmental volatility
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作者：Hasan Almasi Mohammad Reza Palizdar ; Hossein Parsian
期刊名称：Management Science Letters
印刷版ISSN：1923-9335
电子版ISSN：1923-9343
出版年度：2015
卷号：5
期号：9
页码：843-854
DOI：10.5267/j.msl.2015.7.001
出版社：Growing Science
摘要：The present study investigates the effects of participation of managers in budgeting on their management performance in the Tehran regional electricity company. Variables of this study are participation in budgeting, performance of managers, adequacy of funding and resource allocation, job satisfaction, organizational commitment and organizational trust. The type of research is survey. The study population consists of all middle level managers of Tehran Regional Electricity Company who according to the approved organizational chart were 34 in 2012. The research tool is a questionnaire. Analysis of data collected is accomplished by using the SPSS and smartPLS. The results show a significant correlation between the variables of managers' participation in budgeting and organizational trust, adequacy of funding and resource allocation and job satisfaction, organizational trust of managers on organizational commitment, organizational commitment and competence in the absorption of funding and optimal resource allocation and finally the competence in funding and optimal resource allocation of managers as well as job satisfaction and management performance.
关键词：Budgeting Participation; Managers' Performance; Resource Allocation; Job Satisfaction; Organizational Commitment; Organizational Trust