Budgetary Participation and Managerial Performance: The Impact of Information and Environmental Volatility

Management Science Letters 5 (2015) 843–854; DOI: 10.5267/j.msl.2015.7.001

12 Pages Posted: 22 Jul 2015

See all articles by Hasan Almasi

Hasan Almasi

Islamic Azad University (IAU)

Mohammad Reza Palizdar

Islamic Azad University (IAU)

Dr.Hossein Parsian

Plan and Budget organization of Iran

Date Written: June 1, 2015

Abstract

The present study investigates the effects of participation of managers in budgeting on their management performance in the Tehran regional electricity company. Variables of this study are participation in budgeting, performance of managers, adequacy of funding and resource allocation, job satisfaction, organizational commitment and organizational trust. The type of research is survey. The study population consists of all middle level managers of Tehran Regional Electricity Company who according to the approved organizational chart were 34 in 2012. The research tool is a questionnaire. Analysis of data collected is accomplished by using the SPSS and smartPLS. The results show a significant correlation between the variables of managers' participation in budgeting and organizational trust, adequacy of funding and resource allocation and job satisfaction, organizational trust of managers on organizational commitment, organizational commitment and competence in the absorption of funding and optimal resource allocation and finally the competence in funding and optimal resource allocation of managers as well as job satisfaction and management performance.

Keywords: Budgeting Participation, Managers' Performance, Resource Allocation, Job Satisfaction, Organizational Commitment, Organizational Trust

JEL Classification: G31, L25

Suggested Citation

Almasi, Hasan and Palizdar, Mohammad Reza and Parsian, Hossein, Budgetary Participation and Managerial Performance: The Impact of Information and Environmental Volatility (June 1, 2015). Management Science Letters 5 (2015) 843–854; DOI: 10.5267/j.msl.2015.7.001, Available at SSRN: https://ssrn.com/abstract=2633506

Hasan Almasi

Islamic Azad University (IAU) ( email )

Hamedan, Iran
Iran
Tehran, Isfahan 461-15655
Iran

Mohammad Reza Palizdar

Islamic Azad University (IAU) ( email )

Hamedan, Iran
Iran
Tehran, Isfahan 461-15655
Iran

Hossein Parsian (Contact Author)

Plan and Budget organization of Iran ( email )

Tehran, Tehran
Iran

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