Determining (Identifying) the Effect of Sub Ordinates Motivation and their Budget Participation on Budget Targets

Organizational behavior management thinkers have reported a positive relationship between staffs performances and budget participation and attaining to institution goals. This work aimed to identify the effect of subordinates motivation and their participation on commitment on budget targets. This work was applicable in purpose, and it was a causal research. To study the proposed hypotheses and statistical analyses, field method and to gather data, tool of questionnaire were used. Statistical society of this research included Markazi provinces welfare organization staff that research collected the required data to test the hypotheses of the research using the questionnaire from this society, in this regard and with respect to the limited society. Sampling wasnâÃâÃâ¬ÃâÃâ¢t performed and the questionnaire was not distributed among all members that finally, 228 questionnaires were completed. To test hypotheses, structural equations method and LISREL software were used. Considering data analysis the result indicated participation in budget has effects on staffs motivation, distributive justice and procedural justice. Staffs motivation has effects on distributive justice and management performance and also distributive justice has effects on procedural justice and management performance, and finally, procedural justice has effect on management performance.