Din, Badariah and Yatim, Bidin (2013) The mediating effect of performance measures used in budget participation and managerial performance relationship. In: 1st International Conference on Innovation and Sustainability (ICOIS 2013), 3-4 April 2013, Sunway Resort Hotel & Spa Kuala Lumpur, Malaysia. (Unpublished)

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Abstract

In most organization, different performance measures are employed to assess different aspects of managers performance.Some of the measures have not been developed and some of them have been developed in a very selective way and some presented but not used or only partly used. Hence, this study examined the effect of performance measures used in budget participation and managerial performance relationship in Malaysian local authorities. A structural equation modeling was utilised to examine the direct and indirect effects of budget participation on managerial performance through path model analysis.The finding from the research shows that budget participation influence managerial performancc via the mediating variable of the use of performance measures.This research survey was conducted only in Malaysian local authorities. Thus, result may not be generalized to other public organizations.The theoretical contribution of this study is to extent the earlier literatures by addressing effect in which, budget participation, the use of the performance measures can be interrelated in providing explanations of managerial performance.The practical contrrbution for this study is that its finding can have practical relevance in the current management setting in Malaysian government organization.The results from the present study also provide insights on the role of budget participation and the use of performance measures as management tool by local authorities' managers in evaluating their performance.

Item Type:	Conference or Workshop Item (Paper)
Additional Information:	Organizer: School of Government, UUM College of Law, Government and International Studies, Universiti Utara Malaysia; Partner with: Sunway University & HUSO
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions:	College of Law, Government and International Studies
Depositing User:	Mrs. Badariah Din
Date Deposited:	19 Sep 2013 03:07
Last Modified:	19 Sep 2013 03:07
URI:	https://repo.uum.edu.my/id/eprint/8902

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