The contingent roles of perceived budget fairness, budget goal commitment and vertical information sharing in driving work performance
Purpose Drawing on equity theory, social exchange theory and goal setting theory, the purpose of this paper is to investigate the contingencies on the link between employees’ budgetary participation and their work performance. Specifically, this study addresses the research questions:...
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University of Economics Ho Chi Minh City
2023
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| Truy cập trực tuyến: | https://www.emerald.com/insight/content/doi/10.1108/JABES-06-2018-0026/full/html http://scholar.dlu.edu.vn/thuvienso/handle/DLU123456789/115568 |
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oai:scholar.dlu.edu.vn:DLU123456789-1155682023-03-08T04:10:09Z The contingent roles of perceived budget fairness, budget goal commitment and vertical information sharing in driving work performance Nguyen, Nguyen Phong Evangelista, Felicitas Kieu, Tai Anh Purpose Drawing on equity theory, social exchange theory and goal setting theory, the purpose of this paper is to investigate the contingencies on the link between employees’ budgetary participation and their work performance. Specifically, this study addresses the research questions: whether vertical information sharing and budget goal commitment mediate the relationship between employees’ budgetary participation and their work performance; and whether employees’ perceived budget fairness can strengthen the positive effects of budgetary participation on vertical information sharing and budget goal commitment. Design/methodology/approach Survey data were collected from a sample of 556 low to middle level managers of business organizations in Vietnam. The research model and its hypotheses were tested using PLS-SEM. The standardized root mean squared residual value of the composite model was employed to assess model fit. Common method bias was also checked using the marker-variable approach. Findings This study has two key findings: both vertical information sharing and budget goal commitment partially mediate the positive effects of budgetary participation on work performance; and both dimensions of perceived budget fairness (distributive and procedural) elevate the positive relationships of budgetary participation – vertical information sharing and budgetary participation – budget goal commitment. Practical implications The findings could benefit businesses in Vietnam and similar market contexts. Specifically, top management needs to select a proper level of budgetary participation that can facilitate information sharing vertically within the organization and motivate their employees to be more committed to achieve budget goals. Besides, the top management also needs to ensure that their employees perceive the fairness in the budgeting process. Originality/value The study contributes a greater understanding as regards the mediating roles of vertical information sharing and budget goal commitment as well as the moderating role of perceived budget fairness on the relationship between employees’ participation in the budgetary process and their work performance, especially in the context of an emerging market – Vietnam. Overall, this study contributes to the management and accounting literature with insights concerning a more complex process explaining employees’ work performance and triggered by their budgetary participation. 2023-03-08T04:10:09Z 2023-03-08T04:10:09Z 2019 Article 2515-964X https://www.emerald.com/insight/content/doi/10.1108/JABES-06-2018-0026/full/html http://scholar.dlu.edu.vn/thuvienso/handle/DLU123456789/115568 10.1108/JABES-06-2018-0026 en Journal of Asian Business and Economic Studies, Volume 26, Issue 1; p. 98-116 application/pdf University of Economics Ho Chi Minh City |
| institution |
Thư viện Trường Đại học Đà Lạt |
| collection |
Thư viện số |
| language |
English |
| description |
Purpose Drawing on equity theory, social exchange theory and goal setting theory, the purpose of this paper is to investigate the contingencies on the link between employees’ budgetary participation and their work performance. Specifically, this study addresses the research questions: whether vertical information sharing and budget goal commitment mediate the relationship between employees’ budgetary participation and their work performance; and whether employees’ perceived budget fairness can strengthen the positive effects of budgetary participation on vertical information sharing and budget goal commitment. Design/methodology/approach Survey data were collected from a sample of 556 low to middle level managers of business organizations in Vietnam. The research model and its hypotheses were tested using PLS-SEM. The standardized root mean squared residual value of the composite model was employed to assess model fit. Common method bias was also checked using the marker-variable approach. Findings This study has two key findings: both vertical information sharing and budget goal commitment partially mediate the positive effects of budgetary participation on work performance; and both dimensions of perceived budget fairness (distributive and procedural) elevate the positive relationships of budgetary participation – vertical information sharing and budgetary participation – budget goal commitment. Practical implications The findings could benefit businesses in Vietnam and similar market contexts. Specifically, top management needs to select a proper level of budgetary participation that can facilitate information sharing vertically within the organization and motivate their employees to be more committed to achieve budget goals. Besides, the top management also needs to ensure that their employees perceive the fairness in the budgeting process. Originality/value The study contributes a greater understanding as regards the mediating roles of vertical information sharing and budget goal commitment as well as the moderating role of perceived budget fairness on the relationship between employees’ participation in the budgetary process and their work performance, especially in the context of an emerging market – Vietnam. Overall, this study contributes to the management and accounting literature with insights concerning a more complex process explaining employees’ work performance and triggered by their budgetary participation. |
| format |
Article |
| author |
Nguyen, Nguyen Phong Evangelista, Felicitas Kieu, Tai Anh |
| spellingShingle |
Nguyen, Nguyen Phong Evangelista, Felicitas Kieu, Tai Anh The contingent roles of perceived budget fairness, budget goal commitment and vertical information sharing in driving work performance |
| author_facet |
Nguyen, Nguyen Phong Evangelista, Felicitas Kieu, Tai Anh |
| author_sort |
Nguyen, Nguyen Phong |
| title |
The contingent roles of perceived budget fairness, budget goal commitment and vertical information sharing in driving work performance |
| title_short |
The contingent roles of perceived budget fairness, budget goal commitment and vertical information sharing in driving work performance |
| title_full |
The contingent roles of perceived budget fairness, budget goal commitment and vertical information sharing in driving work performance |
| title_fullStr |
The contingent roles of perceived budget fairness, budget goal commitment and vertical information sharing in driving work performance |
| title_full_unstemmed |
The contingent roles of perceived budget fairness, budget goal commitment and vertical information sharing in driving work performance |
| title_sort |
contingent roles of perceived budget fairness, budget goal commitment and vertical information sharing in driving work performance |
| publisher |
University of Economics Ho Chi Minh City |
| publishDate |
2023 |
| url |
https://www.emerald.com/insight/content/doi/10.1108/JABES-06-2018-0026/full/html http://scholar.dlu.edu.vn/thuvienso/handle/DLU123456789/115568 |
| _version_ |
1765278528181370880 |