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An investigation of Budget-Related Antecedents of Job Performance

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  • Emine Yilmaz Karakoc

    (Ilgaz Tourism and Hotel Management College, Cankırı Karatekin University, Cankırı, Turkey)

  • Gokhan Ozer

    (Department of Business Administration, Gebze Technical University, Kocaeli, Turkey)

Abstract

This study aims to investigate budget related antecedents of job performance of managers. For this purpose, the effect of budgetary participation, budget goal commitment and information sharing on job performance of managers were examined. The sample consists of 104 managers who are responsible from the budgets of their units in different private enterprises. Most of these enterprises are operating in automotive sector and located in Marmara Region of Turkey. Survey data was analyzed with confirmatory factor analyses and Structural Equation Modeling. Results indicate that budgetary participation has statistically significant and positive impact on job performance. It also positively affects budget goal commitment and information sharing. Budget goal commitment and information sharing have significant and positive impact on job performance. In addition, budget goal commitment positively affects information sharing of managers. Analyses also revealed that budget goal commitment and information sharing have partial mediation effect on the relationship between budgetary participation and job performance. Key Words: Job Performance, Budgetary Participation, Budget Goal Commitment, Information Sharing

Suggested Citation

  • Emine Yilmaz Karakoc & Gokhan Ozer, 2016. "An investigation of Budget-Related Antecedents of Job Performance," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 5(3), pages 38-53, April.
    • Handle: RePEc:rbs:ijbrss:v:5:y:2016:i:3:p:38-53
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    References listed on IDEAS

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