Buradasınız

BÜTÇESEL KATILIMIN YÖNETİCİLERİN BÜTÇE HEDEFLERİNE BAĞLILIK, İŞLE İLGİLİ BİLGİ VE İŞ TATMİNİ ÜZERİNDEKİ ETKİSİ

THE EFFECT OF BUDGETARY PARTICIPATION ON MANAGERS’ BUDGET GOAL COMMITMENT, WORK-RELATED INFORMATION AND JOB SATISFACTION

Journal Name:

Publication Year:

DOI: 
http://dx.doi.org/10.9761/JASSS_356

Keywords (Original Language):

Abstract (2. Language): 
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.
Abstract (Original Language): 
Bu çalışmanın hedefi, bütçesel katılımın yöneticilerin bütçe hedeflerine bağlılıkları, işle ilgili bilgileri ve iş tatminleri üzerindeki etkisini incelemektir. Bu hedefi gerçekleştirmek için gerekli olan veri, Marmara bölgesinde faaliyet gösteren çoğunluğu otomotiv sektöründeki orta ve büyük ölçekli işletmelerde çalışan çeşitli düzeydeki 104 yöneticiden anket yoluyla elde edilmiştir. Çalışmanın hipotezlerini test etmek için korelasyon ve regresyon analizleri gerçekleştirilmiştir. Korelasyon analizi sonuçları, tüm değişkenlerin birbiriyle istasitiki olarak anlamlı ve pozitif ilişki içinde olduğunu ortaya koymaktadır. Regresyon analizi sonuçları ise, bütçesel katılımın yöneticilerin bütçe hedeflerine bağlılık ve işle ilgili bilgiler üzerinde pozitif ve istatistikî olarak anlamlı bir etkiye sahip olduğunu göstermektedir. Sonuçlar ayrıca, bütçe hedeflerine bağlılığın ve işle ilgili bilginin iş tatmini üzerinde istatistikî olarak anlamlı ve pozitif bir etkiye sahip olduğunu onaylamaktadır. Buna karşın bütçesel katılımın iş tatmini üzerinde doğrudan bir etkisinin olmadığı, bu etkinin bütçe hedeflerine bağlılık ve işle ilgili bilgi değişkenleri üzerinden dolaylı bir biçimde gerçekleştiği bulgusu elde edilmiştir. Bütçesel katılım ile iş tatmini arasında istatistiki olarak anlamlı ve pozitif bir ilişki olduğuna göre, çoklu regresyona bütçe hedeflerine bağlılık ve iş ile ilgili bilgi değişkenleri girdiğinde bu etkinin gölgelendiği görülmektedir. Yapılan ek analizler hem bütçe hedeflerine bağlılık hem de iş ile bilgi değişkenlerinin yalnızca teker teker değil birlikte de, bütçesel katılım ve iş tatmini arasında tam ara değişkenler olduğunu ortaya koymaktadır.

REFERENCES

References: 

AGARWAL, S.A., ve RAMASWAMİ, S.N., (1993), “Affective Organizational
Commitment of Salespeople: An Expanded Model”, The Journal of Personal
Selling & Sales Management, Vol:13, No:2, s.49-70.
ARGYRİS, C., (1952), “ The Impact of Budgets on People”, New York,
NY:Controllership Foundation.
ARGYRIS, C., (1953), “Human Problems with Budgets.” Harvard Business Review
Vol:31(1), s.97-110.
BECKER, S., ve D. Green, (1962), “Budgeting and Employee Behavior”, The
Journal of Business, Vol:35, s.392-402.
BREAUX, K. T., FIN, D. W. Ve JONES III, A. (2011), “Budgetary Commitment as a
Mediating Influence”, Journal Of Managerial Issues, Vol. XXIII, No. 4,
Winter 2011, s. 426-446b
BROWNELL, P., (1982), “ Examination of Budgetary Participation and Locus of
Control”, The Accounting Review, s. 766-777.
BROWNELL, P., (1983), “Leadership Style, Budgetary Participation A Field Study
and Managerial Behavior”, Accounting, Organizations and Society, Vol.8,
No:4, s.307-321.
945
Gökhan ÖZER, Murat ÖZCAN & Görkem AKPINAR
BROWNELL, P., ve McInnes, J.M., (1986), “Budgetary Participation, Motivation and
Managerial Performance”, The Accounting Review, Vol: 61, s. 587-600.
BROWNELL, P., (1979), “Participation in Budgeting. Locus of Control and
Organizational Effectiveness”, A Doctoral Dissertation, University of
California, Berkeley.
BRUNS, W.J., Jr. ve J. H. WATERHOUSE, (1975), “ Budgetary Control and
Organization Structure”, Journal of Accounting Research (Autumn), s.177-
203.
CAPLAN, E. H., (1971), “Management Accounting and Behavioral Science”,
Addison-Wesley Publishing Co., Inc., Readin, Mass.
CARROLL, S.J., ve H.L. TOSI, (1973), “ Management by Objectives:Applications
and Research”, New York: Macmillan.
ÇETİN, A.T., ÖZER, G.,(2009) “Hastanelerde tesis ve personel yönetiminin maliyet,
kalite ve finansal performans üzerindeki etkileri”, Ġktisat ĠĢletme ve Finans,
24(281), s.77-102.
CHONG, V.K., ve CHONG, K.M., (2002), “Budget Goal Commitment and
Informational Effects of Budget Participation on Performance: A Structural
Equation Modeling Approach”. Behavioral Research in Accounting, Vol. 14,
s.65-86.
CHONG, V.K., EGGLETON, I.R.C. ve LEONG, M.K.C., (2005), “The Effects of
Value Attainment and Cognitive Roles of Budgetary Participation on Job
Performance”, Advances in Accounting Behavioural Research, ed Arnold,
V., Amsterdam, Elsevier
CRONBACH, L., (1951), “Coefficient Alpha and the Internal Structure of Test,
Psychometrica”, 16, 297-334.
DEMSKI, J.S. ve FELTHAM, G.A., (1976), “Cost Determination: A Conceptual
Approach”, Iowa State University Press, Ames, IA.
DUNBAR, R.L., (1971), “Budgeting for Control”, Administrative Science
Quarterly, Vol:16, s. 88-96.
DUNK, A. ,(1990), “Budgetary Participation, Aggrement on Evaluation Criteria and
Managerial Performance: A Research Note”, Accounting, Organizations and
Society, Vol:15, s. 171-178.
Bütçesel Katılımın Yöneticilerin Bütçe Hedeflerine Bağlılık, İşle İlgili Bilgi… 946
EREZ, M., P. C. EARLY, and C.L. HULIN, (1985), “The Impact of Participation on
Goal Acceptance and Performance: A Two Step Model”, Academy of
Management Journal, Vol: 28, No: 1, s.50-66.
EREZ, M. ve R. ARAD, (1986), “Participative Goal Setting: Social, Motivation and
Cognitive Factors”, Journal of Applied Psychology, Vol:71, s.591-597.
FELDMAN, D. ve H. ARNOLD, (1986), “Managing Individual and Group Behaviour
in Organizations”, McGraw-Hill International Book Company: Auckland
GASKI, J.F.,(1984), “The Theory of Power and Conflict in Channels of Distribution,
Journal of Marketing”, 48, 9-29
HANSON, E.L., (1966), “The Budgetary Control Function”, Accounting Review,
Vol:41, s. 239-243.
HARVEY, M. E. O’GRADY, (2000), “The impact of organizational ethical climate
and ethical ideology on the propensity to create budgetary slack and job
satisfaction”, Nova Southeastern University, Doctor of Business
Administration.
HOFSTEDE, G.H. , (1968), “The Game of Budget Control”, London, Tavistock:
Assen, Van Gorcum.
HOFSTEDE, G.H., (1967), “The Game of Budget Control”, Van Nostrum Reinhold
Co.Inc., N.Y.
HOPWOOD, A.G., (1972), “An Emprical Study of the Role of Accounting Data in
Performance Evaluation”, Journal of Accounting Research Vol:10,s.156-182.
IVANCEVICH, J., (1972), “A Longitudinal Assessment of Management by
Objectives”, Administrative Science Quarterly”, Vol:17, s.126-135.
JUDD, Charles M; SMITH, Eliot R; KIDDER, Louise H. (1991) Research methods in
social relations, 6th edn. Forth Worth, Texas, Harcourt Brace Jovanovich
College Publishers. p.453-476.
KENIS, I., (1979), “Effects of Budgetary Goal Characteristics on Managerial Attitudes
and Performance”, The Accounting Review, Vol: 54 (4) s.707-721.
KREN, L., (1992) ,“Budgetary Participation and Managerial Performance:The Impact
of Information and Enviromental Volatility”, The Accounting Review, Vol:
67(3), s.511-526.
KREN, L. ve W.M. LIAO, (1988), “The Role of Accounting Information in the
Control of Organizations: A Review of the Evidence”, Journal of Accounting
Literature, Vol: 7, s.280-309.
947
Gökhan ÖZER, Murat ÖZCAN & Görkem AKPINAR
LAU M. C., ve TAN L.C.SHARON, (2003) “The Effects of Participation and Job-
Relevant Information on the Relationship Between Evaluative Style and Job
Satisfaction”, Review of Quantitative Finance and Accounting, Vol:21,
No:1, s.17-34.
LEACH, Maria A. L., (2002), “Participative Budgeting, Performance and Job
Satisfaction: A Cultural Study of Managers Working for Multinational Firms in
the Southeastern United States and the US-Mexico Border”, Mississippi State
University.
LOCKE, E.A. , (1968), “Toward a Theory of Task Motivation and Incentives”,
Organizational Behavior and Human Performance, Vol:3, s.157-189.
LOCKE, E.A., D.M. SCHWEIGER, ve G.P. LATHAM, (1986), “ Participation in
Decision Making: When should it be used ?”, Organizational Dynamics
Vol:16 (Winter), s.65-79.
LOCKE, E.A., SAARI, L.M., SHAW, K.N., ve LATHAM, G.P., (1981), “Goal
Setting and Task Performance:1969-1980”, Psychological Bulletin, s.125-152.
MAGNER, N., WELKER R.B., ve CAMPBELL, T.L., (1996), “ Testing a Model of
Budgetary Participation Processes in a Latent Variable Structural Equations
Framework”, Accounting and Business Research, Vol: 27, s. 41-50.
MAİGA, A. S., (2005), “Antecedents and consequences of budget participation”,
Advances in Management Accounting, Vol:14, s.211-231.
MERCHANT, K.A., (1981), “The Design of the Corporate Budgeting System:
Influences on Managerial Behavior and Performance.”, The Accounting
Review Vol:56(4), s.813-829.
MILANI, K., (1975), “The Relationship of Participation in Budget-setting to Industrial
Supervisor Performance and Attitudes: A Field Study.”, The Accounting
Review Vol:50(2), s.274-284.
MORSE, W.J., DAVIS, J.R.ve HARTGRAVES Al L., (2002), Management
Accounting: A Strategic Approach, Thomson South Western, Third Edition.
MURRAY, D., (1990), “The Performance Effects of Participative Budgeting:An
Integration of Intervening and Moderating Variables.”, Behavioral Research
in Accounting Vol:2, s.104-123.
NUNALLY, J. C., (1978), Psychometric Theory, McGraw-Hill, New York.
Bütçesel Katılımın Yöneticilerin Bütçe Hedeflerine Bağlılık, İşle İlgili Bilgi… 948
MRAYYAN, M. T. (2005), “Nurse Job Satisfaction and Retention: Comparing Public
to Private Hispitals in Jordan”, Journal of Nursing Management, 13, s.40-50.
NOURI, H., ve PARKER, R.J., (1998), “The relationship between budget participation
and job performance: The roles of budget adequacy and organizational
commitment”, Accounting, Organizations and Society, Vol. 23, No. 5/6, s.
467-483.
OTLEY, D.T., (1978), “Budget Use and Managerial Performance”, Journal of
Accounting Research Vol:16(1), s.122-149.
ÖZER, G. ve YILMAZ, E. (2011), “Effects of Procedural Justice Perception,
Budgetary Control Effectiveness and Ethical Work Climate on Propensity to
Create Budgetary Slack”, Business and Economics Research Journal, Volume 2
Number 4, s. 1-18
PARKER, R. J. ve KYJ, L., (2006), “Vertical Information Sharing in the Budgeting
Process”. Accounting, Organizations and Society., Vol:31, No:1, s.27-45.
POON, M., PİKE, R., ve TJOSVOLD, D., (2001), “Budget participation, goal
interdependence and controversy: a study of a Chinese public utility”,
Management Accounting Research, Vol:12, s. 101-118.
POON, J. M. L. (2004), “Effects of Performance Appraisal Politics on Job Satisfaction
and Turnover Intention”, Personel Review, 33 (3) s.322-334.
SCHERMERHORN, R.John, HUNT, Jr. James. G., OSBORN, Richard, N., (1994),
“Managing Organizational Behaviour”, Fifth Edition, John Wiley & Sons,
Inc., New York
SCHIFF, T., (1970), “The Impact of Budgets on People”, Accounting Review,
Vol:45, s. 259-268.
SEARFOSS, D.G., ve Monczka, R.M., (1973), “Perceived Participation in the Budget
Process and Motivation to Achieve the Budget”, Academy of Management
Journal, Vol 16, s.541-554
SHARMA, S., (1996), Applied Multivariate Techniques, John Wiley&Sons Inc.,
s.685, New York.
SHIELDS, J.F. ve SHİELDS, M.D, (1998), “Antecedents of Participative Budgeting”,
Accounting, Organizations and Society,Vol: 23, s.49-76.
SIMONS, R., (1987), “Planning, Control and Uncertainty: A Process View”, In
Accounting and Management : Field Study Perspectives, edited by W.J.
Bruns and R.S. Kaplan, Cambridge, MS: Harvard University Press, Chapter
13.
949
Gökhan ÖZER, Murat ÖZCAN & Görkem AKPINAR
SMITH, P., KENDALL. L. ve HULIN, C., (1969), “The Measurement of Satisfaction
in Work and Behaviour”, Rand-Mc Nally, Chicago, IL.
SWIERINGA, R.I. ve R.H. MONCUR, (1975), “Some Effects of Participative
Budgeting on Managerial Behaviour”, New York: National Association of
Accountants.
VROOM ,V., ve P. YETTERS, (1973), “ Leadership and Decision Making”,
University of Pittsburg Press.
VROOM,V.H., (1964), “Work and Motivation”, New York : Wiley and Sons.
WALLACE, M.E., (1966), “Behavioral Considerations in Budgeting” Management
Accounti
YOUNG, M.S., (1985), “Participative Budgeting: The Effects of Risk Aversion and
Asymmetric Information on Budgetary Slack”, Journal of Accounting
Research, Vol:23, s. 829-849.

Thank you for copying data from http://www.arastirmax.com