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The Factors Influencing Managerial Performance and their Effect on Financial Accountability

Author

Listed:
  • Freddy Semuel Kawatu

    (Faculty of Economics, Manado State University, Indonesia)

  • Cecilia Lelly Kewo

    (Faculty of Economics, Manado State University, Indonesia)

Abstract

This study aims to examine and analyze the factors that influence managerial performance and their effect for financial accountability. By using an explanatory research method, this type of research is descriptive verification. Using primary data through surveys by providing research instruments to regional work unit tools at North Sulawesi. The collected data tested using the Structural Equation Model (SEM) method with Partial Least Square (PLS) approach. Simultaneous results of participatory budgeting, clarity of budget targets and internal control have a positive effect on managerial performance. Likewise managerial performance has a positive effect on financial accountability.

Suggested Citation

  • Freddy Semuel Kawatu & Cecilia Lelly Kewo, 2019. "The Factors Influencing Managerial Performance and their Effect on Financial Accountability," International Journal of Economics and Financial Issues, Econjournals, vol. 9(5), pages 135-139.
    • Handle: RePEc:eco:journ1:2019-05-18
    as

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    References listed on IDEAS

    as
    1. Dongsung Kong, 2005. "Performance-Based Budgeting: The U.S. Experience," Public Organization Review, Springer, vol. 5(2), pages 91-107, June.
    2. Mia, Lokman & Chenhall, Robert H., 1994. "The usefulness of management accounting systems, functional differentiation and managerial effectiveness," Accounting, Organizations and Society, Elsevier, vol. 19(1), pages 1-13, January.
    3. Frank H.M. Verbeeten, 2008. "Performance management practices in public sector organizations," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(3), pages 427-454, March.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. Nanik ISTIANINGSIH & Ariyanto MASNUN & Widya PRATIWI, 2020. "Managerial Performance Models Through Decision Making And Emotional Intelligence In Public Sector," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, vol. 2020(35), pages 153-166, December.

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    More about this item

    Keywords

    Participatory budgeting; Budget goal clarity; Internal control; Managerial performance; financial Accountability;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General
    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation

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