THE EFFECT OF BUDGETARY PARTICIPATION ON MANAGERS’ BUDGET GOAL COMMITMENT, WORK-RELATED INFORMATION AND JOB SATISFACTION
BÜTÇESEL KATILIMIN YÖNETİCİLERİN BÜTÇE HEDEFLERİNE BAĞLILIK, İŞLE İLGİLİ BİLGİ VE İŞ TATMİNİ ÜZERİNDEKİ ETKİSİ

Author : Gökhan ÖZER - Murat ÖZCAN, Görkem AKPINAR
Number of pages : 931-949

Summary

The objective of this study is to investigate the effect of budgetary participation on managers’ budget goal commitment, work-related information and job satisfaction. For this purpose, the data is gathered via questionnaire applied to 104 managers working in various levels in the medium and large-sized enterprises which are mostly in automotive industry and operate in the Marmara Region. In order to test the hypotheses of this study, correlation and regression analyses were performed. Results of correlation analysis revealed that all variables are significant and positively related to each other. The results of regression analyses show that budgetary participation has statistically significant and positive impact on managers’ budget goal commitment and work-related information. Results also reveal that budget goal commitment and work-related information has statistically significant and positive impact on job satisfaction. It is seen that budgetary participation has not direct statistically significant and positive impact on job satisfaction. However, the impact of budgetary participation on job satisfaction is transmitted by budget goal commitment and work-related information variables. Although budgetary participation has statistically significant and positive impact on job satisfaction, when budget goal commitment and work-related information are included to the multiple regressions separately and together, this impact is shaded. These results prove that budget goal commitment and work-related information have perfect mediation effect between budgetary participation and job satisfaction.

Keywords

Behavioral accounting, budgetary participation, work-related information, job satisfaction, budget g

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