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Title: A revisit of the participative budgeting and employees' self-efficacy interrelationship - empirical evidence from Indonesia's public sector
Contributor(s): Yuliansyah, Yuliansyah (author); Khan, Ashfaq Ahmad  (author)
Publication Date: 2017
DOI: 10.1080/12294659.2017.1325584
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Abstract: The study aims to investigate the effect of employees' participation in the budget construction process, through voice and trust, on employee self-efficacy and performance, in public sector organizations. Budgetary participation and employees' performance have been extensively researched in both private sector organizations and from the perspective of top management. We investigated the phenomenon in public sector organizations and from the point of view of lower level participating employees. We gleaned empirical data from 114 respondents in public sector organizations in Lampung, Indonesia, and analyzed it using SmartPLS to test our hypotheses. We found that in the course of budgetary participation, employees' expectancy attitude, in the light of the expectancy theory and Maslow's hierarchy of needs, predicted employees' behavior, and had a significant impact on their self-efficacy and performance. Employees' voice and interpersonal trust in the budget construction process would reap optimal benefit for the organization when participating employees perceive their participation to be objectively appreciated and encouraged by top management. The study has implications for top management's role in the budget construction process, and contributes to the management accounting literature in the context of the public sector in developing countries.
Publication Type: Journal Article
Source of Publication: International Review of Public Administration, 22(3), p. 213-230
Publisher: Routledge
Place of Publication: United Kingdom
ISSN: 1229-4659
Field of Research (FOR): 150199 Accounting, Auditing and Accountability not elsewhere classified
150305 Human Resources Management
150105 Management Accounting
Socio-Economic Outcome Codes: 930401 Management and Leadership of Schools/Institutions
930403 School/Institution Policies and Development
930499 School/Institution not elsewhere classified
Peer Reviewed: Yes
HERDC Category Description: C1 Refereed Article in a Scholarly Journal
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Appears in Collections:Journal Article
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