Including employees and stakeholders in the budgeting process enhances decision-making,
encourages trust, and increases the probability of goal attainment. The present study …

This research aims to extend existing knowledge by conducting a systematic literature
review (SLR) on budget participation (BP). A total of 118 articles were collected from three …

Budget participation is an important management tool that improves employee motivation,
commitment, and performance by providing a sense of ownership and control over the …

Good local government financial statements are financial statements according to the
qualitative characteristics of financial statements, which are relevant, reliable, comparable …

Background. Budgetary participation has a positive impact on a variety of emotional and
behavioural responses. However, the review of empirical studies conducted in Tunisia …

The research aimed to examine the budgetary participation variable as a mediator on the
relationship between decentralization and managerial performance. The sample was …

O objetivo deste trabalho é mapear as publicações científicas sobre a Teoria da
Contingência. Para isso foi realizada uma análise bibliométrica das pesquisas publicadas …

O orçamento empresarial é um instrumento da controladoria que adicionalmente ao seu
propósito de planejamento e controle pode gerar efeitos colaterais cognitivos e …

Strengthening budget competition and politicization by the DPRD and the North Maluku
Provincial Government in formulating and using the APBD has hurt the planning cycle and …

This study explores several key aspects:(1) the impact of factors such as the environment,
location of higher education institutions, personal motivation, fees, and pricing on student …