Disruptive impact as the Covid-19 pandemic reduces the motivation of managers working in the supply chain function. A motivation as organizational commitment is crucial for organizations to foster supply chain resilience through enhancement of internal and external supply chain integration. This study draws upon the budgeting literature to explore the role of participative budgeting on the supply chain resilience amid Covid-19 pandemic. Data were collected from 191 managers working in supply chain functions of organizations operating in industrial zones in Vietnam. The technique of partial least square structural equation modelling was used to assess data. The results suggest that Covid-19's disruptive impact increases participative budgeting, which results in organizational commitment. This commitment leads to the enhancement of internal and external supply chain integration, which in turn leads to supply chain resilience. This study is the first study to explore how and why budgeting practices lead to the enhancement of supply chain resilience amid Covid-19 pandemic.

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.