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The objective of the study is to understand the relationship between entrepreneurial orientation (EO), employers' organizational commitment to their employees (OCE), employees' perception of the adequacy of budgetary resources (BRs), and firm performance in Malaysian and Chilean firms. A survey of 165 managers finds that EO has a significant positive relationship with performance. Additionally, the perceptions about the adequacy of the BR have a significant positive effect on performance. And in the Chilean subsample, the OCE interacts positively with perceptions of budget resource adequacy to affect the firm performance. The total effect of EO on performance is similar across both countries despite the EO being higher in Malaysia and perceptions of budget resource adequacy being higher in Chile. The study highlights the contribution to the literature on the EO – performance relationship – and emphasizes the importance of providing adequate resources to enhance the psychological safety of employees working in less developed countries.

This study contributes to the management accounting (MA) literature by exploring the effect of managers’ perception of justice in the budgeting process (as a subsystem of MA) on their satisfaction and motivation to achieve organizational objectives. Drawing on the Habermasian concept of deliberative democracy, which underscores the importance of gaining legitimacy to achieve desirable outcomes, our analysis focuses on seven constructs related to situational and intrinsic participation, procedural and distributive justice, and attitude on two outcome constructs: satisfaction and motivation. We surveyed managers with an accounting background who are directly involved in the budgeting process and analyzed our data using partial least squares-based path analysis–structural equation modeling (PLS-SEM). The results of this study indicate that both dimensions of justice – distributive and procedural – are positively associated with participation, and in turn, positively impact satisfaction and motivation. Contrary to expectations, managers’ influence on the final budget does not seem to be as important as we expected. Budgeting is an important managerial function that involves setting targets based on an organization’s strategy and allocating resources for its execution. Such a fundamental process requires managers’ participation at various levels to ensure that the process is fair and just. Our study’s findings imply that justice perceptions are an essential fabric of organizational processes that drive human behavior. Specifically, our findings reveal that perception of justice influences participation and satisfaction and motivation.

In recent decades, the responsibility for the financing of compulsory education in rural China has rested with townships and villages which, with limited tax authority and uneven revenue capacity, increasingly relied on a plethora of arbitrarily imposed fees for funding. To reduce farmers’ fiscal burdens, in 2000, the central government installed a series of rural taxation reforms. Correspondingly, the central government shifted the administrative responsibilities of rural compulsory education to the county level in 2001, and implemented a series of policies to make up for the loss of revenues to education. Using a provincial-level dataset from 1998 to 2006, we examined whether and how the rural taxation reforms affected the adequacy and equity of compulsory education finance in China, addressing related theoretical and policy implications from the perspective of intergovernmental fiscal relations.

In estimating budgetary needs, public managers focus on the major elements in delivery of public services, resources, work, and objectives/results. The flow of reasoning is backward along the process of service delivery--from objectives, to the work plan, to resource requirements. This understanding or model of budgeting, called “the logic of estimation,” is prominent in budgetary texts and other public administration literature, but it deserves additional attention and elaboration. Such effort at new attention shows the origins and development of the model in the public administration literature of the last half century, and the literature of an even longer period provides further concepts and measures by which the manager estimates. This new attention and elaboration holds benefits for teaching, research, and practice alike, and the current efforts toward results-oriented budgeting make it especially appropriate today.

This research aims to examine the difference in the availability, adequacy and functionality of physical facilities in centralized and decentralized schools districts, with a view to making appropriate recommendations to stakeholders on the reform programmes in the Nigerian education sector.

Principals, teachers, members of the board of education including parents and community leaders were surveyed from centralized and decentralized school districts on availability, adequacy, and functionality of schools facilities.

Emerging data revealed that decentralization enhances the availability, adequacy and functionality of schools physical facilities.

The implication of the findings is that decentralization is a more efficient method of managing schools' infrastructure because it promotes accountability and reduces official corruption in schools administration.

Findings from this research provide practical solutions to the problem of physical facilities inadequacy in the Nigerian school system.

With challenges in health-care facilities management (FM) and adequacy of health-care resources constraints in most developing countries, improving patient’s health-care experience has become of strategic importance in public health-care delivery. This paper aims to investigate the mediating effect of adequacy of health-care resources on the relationship between the quality of health-care FM services and patient’s health-care experience.

This cross-sectional study adopts a quantitative approach based on a questionnaire survey conducted on 660 patients of three teaching hospitals in Ghana. In total, 622 valid questionnaires were used for data analysis using partial least squares structural equation modelling.

The mediating effect of adequacy of health-care resources on the relationship between responsiveness and tangibility and patients’ health-care experience were supported, while that of empathy, reliability and assurance were not supported. The relationship between and adequacy of health-care resources and patients’ health-care experience was also supported.

The study limitation is that it was only the teaching hospitals that were surveyed. In future studies, a comparative analysis can be conducted between both public and private hospitals. Other constructs and relationships such as the mediating effect of the quality of health-care administrative process on the relationship between FM service quality and patients’ health-care experience as well as the moderation effect of adequacy of health-care resource on the relationship between FM service quality and patients’ health-care experience can also be tested. Future studies on the same subject can use health-care workers as the respondents of the study.

The result should inspire health-care managers to prioritize attention on health-care FM to create and sustain a decent health-care environment. Facilities managers should ensure standards are not compromised by keeping health-care resources in good condition through the organisation and management of resources.

To the best of the authors’ knowledge, this paper is one of the pioneer studies to test the mediating effect of adequacy of health-care resources on the relationship between patient’s health-care experience and health-care FM service quality. The proposed framework can be adapted to various sectors and countries as this empirical validation extends knowledge.

This article surveys budgetary reforms in the Organization for Economic Cooperation and Development (OECD) countries, which have aimed both at reducing budget deficits and improving public sector performance.(1) It discusses the pressures giving rise to these reforms, recent trends in reducing deficits and the changes to budgetary processes adopted by various countries. Brief reference is also made to changes in expenditure programs. In some OECD Member countries, changes to budgetary processes have been part of an overall program of reform in public sector management. While there are differences of emphasis between countries, there is considerable convergence toward establishing new budgetary processes which have multi-year approach, provide for greater budgetary devolution to ministries and agencies and focus more on managing the performance of government organizations and programs.

This research examines the interactive effect of accounting controls (Emphasis on meeting tight budget targets, External scanning, Results monitoring and Cost control) and task uncertainty on budgetary slack with a sample of 104 marketing and production managers. The results indicate that two accounting controls (Emphasis on meeting tight budget targets and External scanning) reduce the extent of budgetary slack creation in high task uncertainty situations, but not in low task uncertainty situations. Budgetary slack is lowest when the intensity of accounting controls and task uncertainty are both high. Whilst Emphasis on meeting tight budget targets has a significant effect on slack for both the production and marketing managers, External scanning has a significant effect only for the marketing managers.

This study adopts a goal setting theory as the theoretical framework for studying the motivational effect of budgetary participation on job performance. This study proposes that budgetary participation affects job performance via two intervening variables, namely budget goal difficulty and budget goal commitment. The results show that budgetary participation enhances job performance directly and indirectly via budget goal difficulty and budget goal commitment.