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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Autores principales:	Mushtaq Yousif Alhasnawi, Ridzwana Mohd Said, Zaidi Mat Daud, Haslinah Muhammad
Formato:	Artigo
Lenguaje:	Inglês
Publicado:	Elsevier 2023-12-01
Colección:	Journal of Open Innovation: Technology, Market and Complexity
Materias:	Budget goal clarity Budget goal commitment Budget participation Higher education institutions Managerial performance Neural network approach
Acceso en línea:	http://www.sciencedirect.com/science/article/pii/S2199853123002639
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