This study aimed to develop a conceptual model of the mediating role of management accounting system (Broadscope) and organizational culture on the influence of mutual dependency and environmental uncertainty on managerial performance. The sample was 126 managers of Swamitra Palm Oil Plantation in Riau. The entire population was sampled. The data were processed using Structural Equation Modeling Partial Least Square (SEM PLS). The findings in this study are mutual dependency and environmental uncertainty have a positive influence on managerial performance, organizational culture mediates the influence of environmental uncertainty on managerial performance, meanwhile management accounting system (Broadscope) does not mediate the influence of mutual dependency on managerial performance.

The paradigm shift in local government financial management necessitates a change in the perspective of government officials, viewing them as financial managers. This study explores the intriguing aspect of assessing managerial performance, particularly in government organizations. The uniformity in reward structures, such as salary and benefits, irrespective of different workloads, adds to the interest in this investigation. To analyze these factors, a quantitative approach with Partial Least Squares (PLS) as an analytical tool and path analysis for mediation examination is employed. The target population for this study comprises employees from the planning division of the Central Sulawesi Government. A saturated sample is used as the sampling technique. Data collection involves distributing 180 questionnaires to gather relevant information. The results of this study reveal several important findings. Firstly, it tests the hypothesis that electronic participatory budgeting does not have a direct effect on work tension. Secondly, it demonstrates that budget emphasis has a direct effect on work tension. Thirdly, it concludes that work tension does not have a direct effect on managerial performance. Additionally, the study indicates that job tension does not mediate the effect of electronic participatory budgeting on managerial performance. However, work tensions are found to mediate the influence of budgetary emphasis on managerial performance.

The aim of this research was to evaluate the impact of decentralization and electronic participatory budgeting on managerial performance. Additionally, the study sought to investigate the management accounting system's role in strengthening the effect of decentralization and electronic participatory budgeting on managerial performance. This quantitative research involved 30 regional units, using primary data collected through questionnaires of 108 fund management officials. The findings of this study demonstrated that decentralization and electronic participatory budgeting both have a positive and significant effect on managerial performance. Furthermore, the management accounting system was found to act as a moderator between decentralization and performance, but not between electronic participatory budgeting and performance.

This study aims to analyze the effect of budget participation on the performance of the government apparatus of Palu City through budgetary slack with Culture kaili “Nosarara Nosabatutu” as moderating. This research was conducted in the regional apparatus organization of the Palu City Government in 41 regional work unit. Data were analyzed using Structural Equation Modeling with WARP PLS 7.0. The results show that budget participation has a positive effect on the performance of government officials, budget participation has a negative effect on budgetary slack and negative budgetary slack on the performance of the government apparatus. The results of this study also indicate that budgetary slack was a partial mediator between the effect of budget participation on the performance of local government officials. The Kaili culture variable “Nosarara Nosabatutu” cannot be proven as a moderator.

The purpose of this study is to examine the effect of organizational commitment and procedural fairness against participative budgeting, organization commitment and procedural fairness against managerial performance, and participative budgeting on managerial performance in Jakarta Capital City Government. The populations are structural agencies of the regional work unit in Jakarta, with 100 structural agencies of the regional work unit in Jakarta as the sample. This research uses primary data collected by questionnaires. The analysis data method uses path analysis with Smart PLS to test the direct effect and indirect effect between variables. The results of this study present that organizational commitment did not affect participatory budgeting as well as managerial performance, procedural justice had a positive and significant effect on participatory budgeting as well as on managerial performance and participatory budgeting had a positive and significant effect directly or indirectly on managerial performance.