Enhancing managerial performance through budget participation: Insights from a two-stage A PLS-SEM and artificial neural network approach (ANN)

Including employees and stakeholders in the budgeting process enhances decision-making, encourages trust, and increases the probability of goal attainment. The present study investigates the simultaneous impact of motivational and cognitive variables of budget participation on managerial performance...

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Principais autores:	Mushtaq Yousif Alhasnawi, Ridzwana Mohd Said, Zaidi Mat Daud, Haslinah Muhammad
格式:	Artigo
語言:	Inglês
出版:	Elsevier 2023-12-01
叢編:	Journal of Open Innovation: Technology, Market and Complexity
主題:	Budget goal clarity Budget goal commitment Budget participation Higher education institutions Managerial performance Neural network approach
在線閱讀:	http://www.sciencedirect.com/science/article/pii/S2199853123002639
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