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This study aims to examine the mediating role of organisational fairness on the association between the emphasis on budgets and budget difficulty with budget value and job stress. Data were collected using an online survey questionnaire with 515 responses from middle and lower-level managers in Australian business organisations. The results indicate that organisational fairness fully mediates the association between budget difficulty with both budget value and job stress. Organisational fairness was not found to mediate the association between the emphasis on budgets with budget value and job stress. Rather, the emphasis on budgets was significantly negatively associated with job stress, implying that a greater emphasis on budgets is desirable in alleviating job stress. The findings have important implications for practice.

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.

Numerous accounting studies have investigated the effects of participatory budgetary processes. The job satisfaction of participating employees is one of the most frequently researched issues. Increased employee participation in budgeting widens the responsibilities and experience of employees. However, it might also increase the level of task difficulty and reduce task clarity. The purpose of this study is to design an improved budgeting system for subordinates so as to enhance job satisfaction in a working environment of difficult task setting and low goal clarity.

The present paper employs two models (direct and indirect) to investigate the level of employee satisfaction during budgetary participation, focusing on the hotel industry in Macau.

The direct model suggests that task difficulty and clarity do not directly affect satisfaction levels among employees during budgetary participation. However, the indirect model suggests that, under conditions of increased task difficulty and unclear goal situations, the level of job satisfaction is mediated indirectly through the influence of four core dimensions (budget variety, autonomy, task identity, and feedback). The study thus finds that improved design of budgetary processes, taking account of four core dimensions (budget variety, autonomy, task identity, and feedback), produces greater job satisfaction among employees who are desirous of satisfying higher‐order needs. Moreover, these employees are rated by superiors as performing higher‐quality work during the budgetary process.

The paper contributes to the budgeting literature in several ways. It confirms the beneficial effect of improved budgetary design in enhancing employees' job satisfaction in a working environment of task difficulty and unclear goal setting, which is particularly important in the hotel industry and other service sectors. The paper also extends the literature that has hitherto typically focused on the examination of factors that affect the level of employees' job satisfaction, and recognizes the importance of budgetary design to job satisfaction.

This study examines the relationship between a number of goal characteristics and the propensity of divisional managers to create budgetary slack. These goal characteristics are variables in goal clarity and goal difficulty. Managers also consider communication and reward systems – which are significant factors affecting the relationship between goal characteristics and propensity to create budget slack. The communication and reward systems are affected by influencing power of managers, required explanation of budget variance, budgetary feedback, peer relations, and relationship between superiors and subordinates. Using a sample of 108 hotel managers in Macau, the findings indicate that the clear communication and reward systems can result in goal clarity and can help to solve budgeting problems under difficult goal situations. The implications of these findings are discussed in relation to the design of budgeting systems. The need to integrate results and develop frameworks for future research is noted.

Research suggests that dysfunctional behaviour by auditors may be related to the perceived tightness of time budgets. Using data collected from practising auditors, examines the nature of such a relationship. Found that the frequency of dysfunctional behaviour increased sharply as budgets were seen to approach unattainable levels of performance. Recognizing the importance of auditors’ perceptions regarding the attainability of budgets, examines antecedent variables affecting budget attainability. Found that the influence of client fee expectations, the level of audit senior participation and the influence of the audit programme were significant influences. Discusses implications for practice and possibilities for future research.

Beyond budgeting has received an increased amount of scholarly attention in recent years. However, because most of the published research is discrete and unconnected, an overall picture of what is known about beyond budgeting has not evolved. Therefore, the purpose of this paper is to provide an overview of the available research on beyond budgeting. In particular, the authors compare conceptual papers that mostly stress the benefits of beyond budgeting with empirical evidence on beyond budgeting implementation and offer ideas for future research on beyond budgeting.

This paper uses systematic literature review methods. After an extensive database search and examination of references/citations, 32 papers were analysed with regard to bibliographical information, research design and findings.

Although proponents of beyond budgeting have put substantial effort into developing and promoting this concept, numerous empirical studies demonstrate that many organizations being investigated would still rather improve traditional budgeting than abandon it completely. This review also highlights the main criticisms of traditional budgeting, development of management control systems under beyond budgeting and factors hindering the implementation of beyond budgeting.

This paper suggests that further research is needed on the scaling of beyond budgeting, organizational changes under beyond budgeting and challenges resulting from the implementation of beyond budgeting.

The paper is the first comprehensive literature review on beyond budgeting.

This study, conducted in a field setting, examines the pattern of budget and cultural controls across Korean firms and Korean joint ventures with U.S. and European firms in South Korea—a nation with a dominant Confucian philosophy divergent from the modern capitalist philosophy that dominates Anglo‐American approaches to control. The empirical results provide support for the hypothesis that differences exist in the pattern of controls between U.S. and European joint ventures. While European joint ventures exhibited stronger forms of budget control, U.S. joint ventures exhibited a stronger form of cultural controls. Cultural controls were evidenced by lower levels of power distance exhibited by the presence of younger, higher educated Korean managers who have been in a joint venture for a longer period of time. Interview data was used to further examine aspects of control. The education and experience of Korean managers and (self‐) selection were found to facilitate the adoption of foreign parent controls. Accordingly, this paper provides a contribution to theory development on the transfer of parent company management control practices to joint ventures in a specific Asian nation context.

The purpose of this paper is to examine the governance system of autonomous universities in an emerging economy, i.e., Thailand. The authors examine the degree of freedom that Thai autonomous universities enjoy and the process that they follow in instituting their governance system.

The authors use case study method of research where units of analysis are 16 public autonomous universities. Data are collected directly from the Universities and available documents and through interviews with ten informants from five universities. Data are analysed using the triangulation method before presenting findings.

The authors find that Thai autonomous universities had different degree of readiness when they were granted autonomy status by the government. According to their Acts, the universities can specify their own governance pattern, leadership recruitment, revenue management, budgeting and personnel management. With the strengthening role and accountability, the university councils have enjoyed wider space of actions in institutional governance. Size and composition of the councils differ. Big and more mature universities tend to have more members and their councils comprise more outside experts than the small ones. Thai autonomous universities’ governance structure is in the pattern of corporate-like structure. Participatory process is applied in the university decision making. Big universities are strategically directed towards being research universities, while small and newly established universities are striving to expand to health science education. In academic governance, there is an academic board which helps the council to handle academic standards and give academic related recommendations. The launch of Education Criteria for Performance Excellence Framework to standardise the country’s higher education system has become controversial and is said to lessen the universities’ degree of academic freedom. In financial autonomy, the study finds that most universities are still dependent on government budget.

This case study depicts the governance system of autonomous universities in Thailand, which is one of the emerging countries. Taken into account that existing literature regarding university governance, especially in the emerging countries is limited, the study, which eventually proposes recommendations for lifting these universities’ governance performance, should be able to contribute fruitful knowledge in the area.

Budget decision-makers are forced at times to assign budgets that deviate substantially from budget participants’ requests. In these instances, budget participants likely interpret their budgetary involvement as lacking influence and perhaps as pseudo-participative. This experimental study examined two situational factors that may affect perceptions of pseudo-participation: budget favorability (receiving a much better or much worse budget than requested) and disclosure of budget intention (the decision-maker discloses or does not disclose a preliminary budget before the budget decision, with the final budget exactly matching the preliminary budget). As hypothesized, budget participants had a self-serving tendency to discount pseudo-participation as the cause of low influence when they received a favorable budget. However, contrary to a hypothesized effect, budget participants did not have a self-serving tendency to inflate pseudo-participation as the cause of low influence when they received an unfavorable budget. Instead, they formed strong, unbiased pseudo-participation perceptions. Also contrary to a hypothesized effect, the budget decision-maker's disclosure of an intended budget, which should have provided clear indications of an insincere request for budget input, did not increase perceptions of pseudo-participation. Budget outcomes that indicate low influence may evoke such strong perceptions of pseudo-participation as to override other information that suggests pseudo-participation.

Political concerns are an integral part of any library's budgeting process. This article identifies the various constituencies who must be won over during budget development, allocation, and management, specifically in university libraries. The author outlines ways to ensure the support of major figures, suggests useful strategies, and presents examples from her experience. She also stresses the importance of keeping in mind the larger institutional goals and using these as a way to rally support around the library budget.