How to cite this paper
Natsir, M., Yamin, N., Saleh, F., Jamaluddin, J & Rizaldi, R. (2023). Electronic participatory budgeting, budget emphasis, and job tension: Implications for managerial performance.International Journal of Data and Network Science, 7(4), 1463-1470.
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Hutama, R. S., & Yudianto, I. (2019). The Influence of Budget Participation, Budget Goals Clarity and Internal Control Systems Implementation on Local Government Performance. Journal of Accounting Auditing and Business, 2(2), 58-76.
Kettl, D. F. (2015). The job of government: Interweaving public functions and private hands. Public Administration Re-view, 75(2), 219-229.
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Lunardi, M. A., Zonatto, V. C. D. S., & Nascimento, J. C. (2019). Effects of job involvement, managerial attitudes, and in-formation sharing on controllers› performance in the budgetary context. Revista Brasileira de Gestão de Negócios, 21, 540-562.
Okafor, C., & Otalor, J. (2018). Budget participation and budgetary slack: Evidence from Quoted Firms in Nige-ria. International Journal of Accounting and Finance (IJAF), 7(2), 106-118.
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Park, S. J., & Jang, S. (2021). Asymmetric information and excess budget: the influence of performance-based budgeting on budgetary slack in US states. International Review of Public Administration, 26(4), 353-372.
Rana, T., & Hoque, Z. (2020). Institutionalising multiple accountability logics in public services: Insights from Austral-ia. The British Accounting Review, 52(4), 100919.
Rifqi, R. A., Subekti, I., & Rahman, A. F. (2017). The effect of budget participation to budgetary slack with external pres-sure as moderating Variable. Journal of Accounting and Business Education, 2(1), 178-201.
Rokhman, M. T. N. (2017). Improving managerial performance through participation role of budget preparation: a theoret-ical and empirical overview. Journal of Economics and Finance, 8(1), 39-43.
Saad, G. B., & Abbas, M. (2018). The impact of organizational culture on job performance: a study of Saudi Arabian pub-lic sector work culture. Problems and Perspectives in Management, 16(3), 207-218.
Saripudin, S., & Siswantoro, D. (2020). The Effect of Participatory Budgeting on Managerial Performance with Moderat-ing Variables. Jurnal ASET (Akuntansi Riset), 12(1), 17-31.
Sicilia, M., & Steccolini, I. (2017). Public budgeting in search for an identity: state of the art and future challenges. Public Management Review, 19(7), 905-910.
Simons, R. (2019). The role of management control systems in creating competitive advantage: new perspectives. In Management Control Theory (pp. 173-194). Routledge.
Suharyono, S. (2019). The effect of accountability, transparency, and supervision on budget performance by using the concept of value for money in regional business enterprises (bumd) of Riau province. International Journal of Public Finance, 4(2), 236-249.
Taouab, O., & Issor, Z. (2019). Firm performance: Definition and measurement models. European Scientific Jour-nal, 15(1), 93-106.
Uzochukwu, B., Onwujekwe, E., Mbachu, C., Okeke, C., Molyneux, S., & Gilson, L. (2018). Accountability mechanisms for implementing a health financing option: the case of the basic health care provision fund (BHCPF) in Nige-ria. International journal for equity in health, 17, 1-16.
Van den Berg, N. J., van Soest, H. L., Hof, A. F., den Elzen, M. G., van Vuuren, D. P., Chen, W., ... & Blok, K. (2020). Im-plications of various effort-sharing approaches for national carbon budgets and emission pathways. Climatic Change, 162, 1805-1822.
Vveinhardt, J., & Banikonytė, J. (2017). Managerial solutions that increase the effect of group synergy and reduce social loafing. Organizacijų vadyba: sisteminiai tyrimai, 78, 109-129.
Zhang, Y., Song, X., & Zhao, S. (2017). Evidences from China: Impacts of Information Asymmetry, Budgetary Participa-tion, Emphasis, Procedural Justice, Interactive Justice, Clarity and Difficulty of Budgetary Goals on Subordinate Man-ager Propensity of Creating Budgetary Slack. Journal of Computational and Theoretical Nanoscience, 14(1), 207-220.
Arnold, M., & Artz, M. (2019). The use of a single budget or separate budgets for planning and performance evalua-tion. Accounting, organizations and society, 73, 50-67.
Beck, A. W. (2018). Opportunistic financial reporting around municipal bond issues. Review of Accounting Studies, 23(3), 785-826.
Bergmann, M., Brück, C., Knauer, T., & Schwering, A. (2020). Digitization of the budgeting process: determinants of the use of business analytics and its effect on satisfaction with the budgeting process. Journal of Management Con-trol, 31(1-2), 25-54.
Gordon, V., Osgood Jr, J. L., & Boden, D. (2017). The role of citizen participation and the use of social media platforms in the participatory budgeting process. International Journal of Public Administration, 40(1), 65-76.
Hutama, R. S., & Yudianto, I. (2019). The Influence of Budget Participation, Budget Goals Clarity and Internal Control Systems Implementation on Local Government Performance. Journal of Accounting Auditing and Business, 2(2), 58-76.
Kettl, D. F. (2015). The job of government: Interweaving public functions and private hands. Public Administration Re-view, 75(2), 219-229.
Koohang, A., Paliszkiewicz, J., & Goluchowski, J. (2017). The impact of leadership on trust, knowledge management, and organizational performance: A research model. Industrial Management & Data Systems, 117(3), 521-537.
Lunardi, M. A., Zonatto, V. C. D. S., & Nascimento, J. C. (2019). Effects of job involvement, managerial attitudes, and in-formation sharing on controllers› performance in the budgetary context. Revista Brasileira de Gestão de Negócios, 21, 540-562.
Okafor, C., & Otalor, J. (2018). Budget participation and budgetary slack: Evidence from Quoted Firms in Nige-ria. International Journal of Accounting and Finance (IJAF), 7(2), 106-118.
Osabiya, B. J. (2015). The effect of employees motivation on organizational performance. Journal of public administra-tion and policy research, 7(4), 62-75.
Otley, D. T., & Berry, A. J. (2019). Control, organisation and accounting. In Management Control Theory (pp. 101-114). Routledge.
Park, S. J., & Jang, S. (2021). Asymmetric information and excess budget: the influence of performance-based budgeting on budgetary slack in US states. International Review of Public Administration, 26(4), 353-372.
Rana, T., & Hoque, Z. (2020). Institutionalising multiple accountability logics in public services: Insights from Austral-ia. The British Accounting Review, 52(4), 100919.
Rifqi, R. A., Subekti, I., & Rahman, A. F. (2017). The effect of budget participation to budgetary slack with external pres-sure as moderating Variable. Journal of Accounting and Business Education, 2(1), 178-201.
Rokhman, M. T. N. (2017). Improving managerial performance through participation role of budget preparation: a theoret-ical and empirical overview. Journal of Economics and Finance, 8(1), 39-43.
Saad, G. B., & Abbas, M. (2018). The impact of organizational culture on job performance: a study of Saudi Arabian pub-lic sector work culture. Problems and Perspectives in Management, 16(3), 207-218.
Saripudin, S., & Siswantoro, D. (2020). The Effect of Participatory Budgeting on Managerial Performance with Moderat-ing Variables. Jurnal ASET (Akuntansi Riset), 12(1), 17-31.
Sicilia, M., & Steccolini, I. (2017). Public budgeting in search for an identity: state of the art and future challenges. Public Management Review, 19(7), 905-910.
Simons, R. (2019). The role of management control systems in creating competitive advantage: new perspectives. In Management Control Theory (pp. 173-194). Routledge.
Suharyono, S. (2019). The effect of accountability, transparency, and supervision on budget performance by using the concept of value for money in regional business enterprises (bumd) of Riau province. International Journal of Public Finance, 4(2), 236-249.
Taouab, O., & Issor, Z. (2019). Firm performance: Definition and measurement models. European Scientific Jour-nal, 15(1), 93-106.
Uzochukwu, B., Onwujekwe, E., Mbachu, C., Okeke, C., Molyneux, S., & Gilson, L. (2018). Accountability mechanisms for implementing a health financing option: the case of the basic health care provision fund (BHCPF) in Nige-ria. International journal for equity in health, 17, 1-16.
Van den Berg, N. J., van Soest, H. L., Hof, A. F., den Elzen, M. G., van Vuuren, D. P., Chen, W., ... & Blok, K. (2020). Im-plications of various effort-sharing approaches for national carbon budgets and emission pathways. Climatic Change, 162, 1805-1822.
Vveinhardt, J., & Banikonytė, J. (2017). Managerial solutions that increase the effect of group synergy and reduce social loafing. Organizacijų vadyba: sisteminiai tyrimai, 78, 109-129.
Zhang, Y., Song, X., & Zhao, S. (2017). Evidences from China: Impacts of Information Asymmetry, Budgetary Participa-tion, Emphasis, Procedural Justice, Interactive Justice, Clarity and Difficulty of Budgetary Goals on Subordinate Man-ager Propensity of Creating Budgetary Slack. Journal of Computational and Theoretical Nanoscience, 14(1), 207-220.