How Political Influence and Financial Pressure Contribute to Performance-Based Budgeting and University Performance: Evidence fromSEM and NCA
Author
Abstract
Suggested Citation
DOI: 10.1177/21582440241256637
Download full text from publisher
References listed on IDEAS
- Mayada Abd El-Aziz Youssef & Esam E. Moustafa & Habib Mahama, 2020. "The mediating role of management control system characteristics in the adoption of management accounting techniques," Pacific Accounting Review, Emerald Group Publishing Limited, vol. 32(4), pages 421-442, June.
- Covaleski, Mark A. & Dirsmith, Mark W. & Weiss, Jane M., 2013. "The social construction, challenge and transformation of a budgetary regime: The endogenization of welfare regulation by institutional entrepreneurs," Accounting, Organizations and Society, Elsevier, vol. 38(5), pages 333-364.
- Sandra Cohen & Sotirios Karatzimas & Vassilios-Christos Naoum, 2017. "The sticky cost phenomenon at the local government level: empirical evidence from Greece," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 18(4), pages 445-463, November.
- Lewis Hawke, 2012. "Australian public sector performance management: success or stagnation?," International Journal of Productivity and Performance Management, Emerald Group Publishing Limited, vol. 61(3), pages 310-328, March.
- Meili Niu, 2016. "Adoption or implementation: performance measurement in the city of Guangzhou’s Department of Education," Journal of Chinese Governance, Taylor & Francis Journals, vol. 1(4), pages 574-590, October.
- Hyndman, Noel & Liguori, Mariannunziata & Meyer, Renate E. & Polzer, Tobias & Rota, Silvia & Seiwald, Johann, 2014. "The translation and sedimentation of accounting reforms. A comparison of the UK, Austrian and Italian experiences," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(4), pages 388-408.
- Bishawjit Chandra Deb & Md. Mominur Rahman & Muhammad Shajib Rahman, 2022. "The impact of environmental management accounting on environmental and financial performance: empirical evidence from Bangladesh," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 19(3), pages 420-446, July.
- Christian Nitzl, 2018. "Management Accounting and Partial Least Squares-Structural Equation Modelling (PLS-SEM): Some Illustrative Examples," International Series in Operations Research & Management Science, in: Necmi K. Avkiran & Christian M. Ringle (ed.), Partial Least Squares Structural Equation Modeling, chapter 0, pages 211-229, Springer.
- Sukhov, Alexandre & Friman, Margareta & Olsson, Lars E., 2023. "Unlocking potential: An integrated approach using PLS-SEM, NCA, and fsQCA for informed decision making," Journal of Retailing and Consumer Services, Elsevier, vol. 74(C).
- Toke Aidt & Francisco Veiga & Linda Veiga, 2011.
"Election results and opportunistic policies: A new test of the rational political business cycle model,"
Public Choice, Springer, vol. 148(1), pages 21-44, July.
- Aidt, T.S. & Veiga, F.J. & Veiga, L.G., 2009. "Election Results and Opportunistic Policies: A New Test of the Rational Political Business Cycle Model," Cambridge Working Papers in Economics 0934, Faculty of Economics, University of Cambridge.
- Linda Gonçalves Veiga & Francisco José Veiga & Toke S. Aidt, 2009. "Election Results and Opportunistic Policies: A New Test of the Rational Political Business Cycle Model," NIPE Working Papers 24/2009, NIPE - Universidade do Minho.
- Jason Zezhong Xiao & Pauline Weetman & Manli Sun, 2004. "Political Influence and Coexistence of a Uniform Accounting System and Accounting Standards: Recent Developments in China," Abacus, Accounting Foundation, University of Sydney, vol. 40(2), pages 193-218, June.
- Mads Leth Felsager Jakobsen & Thomas Pallesen, 2017. "Performance Budgeting in Practice: the Case of Danish Hospital Management," Public Organization Review, Springer, vol. 17(2), pages 255-273, June.
- Xinshu Zhao & John G. Lynch & Qimei Chen, 2010. "Reconsidering Baron and Kenny: Myths and Truths about Mediation Analysis," Journal of Consumer Research, Journal of Consumer Research Inc., vol. 37(2), pages 197-206, August.
- Suryo Pratolo & Hafiez Sofyani & Misbahul Anwar, 2020. "Performance-based budgeting implementation in higher education institutions: Determinants and impact on quality," Cogent Business & Management, Taylor & Francis Journals, vol. 7(1), pages 1786315-178, January.
- Gu, Xian & Hasan, Iftekhar & Zhu, Yun, 2019. "Political influence and financial flexibility: Evidence from China," Journal of Banking & Finance, Elsevier, vol. 99(C), pages 142-156.
- Toomas Haldma & Kertu Laats, 2002. "Influencing Contingencies On Management Accounting Practices In Estonian Manufacturing Companies," University of Tartu - Faculty of Economics and Business Administration Working Paper Series 13, Faculty of Economics and Business Administration, University of Tartu (Estonia).
- Timur Pasch, 2019. "Strategy and innovation: the mediating role of management accountants and management accounting systems’ use," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(2), pages 213-246, July.
- Sara Giovanna Mauro & Lino Cinquini & Giuseppe Grossi, 2017. "Insights into performance-based budgeting in the public sector: a literature review and a research agenda," Public Management Review, Taylor & Francis Journals, vol. 19(7), pages 911-931, August.
- Nizar Mohammad Alsharari & Robert Dixon & Mayada Abd El-Aziz Youssef, 2015. "Management accounting change: critical review and a new contextual framework," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 11(4), pages 476-502, November.
- Huikku, Jari & Karjalainen, Jouko & Seppälä, Tomi, 2018. "The dynamism of pre-decision controls in the appraisal of strategic investments," The British Accounting Review, Elsevier, vol. 50(5), pages 516-538.
- Nicole F. Richter & Sven Hauff & Christian M. Ringle & Siegfried P. Gudergan, 2022. "The Use of Partial Least Squares Structural Equation Modeling and Complementary Methods in International Management Research," Management International Review, Springer, vol. 62(4), pages 449-470, August.
- Marko Sarstedt & Christian M Ringle & Jun-Hwa Cheah & Hiram Ting & Ovidiu I Moisescu & Lacramioara Radomir, 2020. "Structural model robustness checks in PLS-SEM," Tourism Economics, , vol. 26(4), pages 531-554, June.
- Liying He & Kamisah Ismail, 2023. "Do staff capacity and performance-based budgeting improve organisational performance? Empirical evidence from Chinese public universities," Palgrave Communications, Palgrave Macmillan, vol. 10(1), pages 1-16, December.
- repec:eme:jaar00:jaar-03-2015-0019 is not listed on IDEAS
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Liying He & Kamisah Ismail, 2023. "Do staff capacity and performance-based budgeting improve organisational performance? Empirical evidence from Chinese public universities," Palgrave Communications, Palgrave Macmillan, vol. 10(1), pages 1-16, December.
- Chaturika Seneviratne & Zahirul Hoque, 2024. "The interplay of episodic power in enabling and coercive budgetary designs in universities: A case study," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(1), pages 1011-1036, March.
- Cassia, Fabio & Magno, Francesca, 2024. "The value of self-determination theory in marketing studies: Insights from the application of PLS-SEM and NCA to anti-food waste apps," Journal of Business Research, Elsevier, vol. 172(C).
- Viktor Fredrich & Siegfried Gudergan & Ricarda B. Bouncken, 2022. "Dynamic Capabilities, Internationalization and Growth of Small- and Medium-Sized Enterprises: The Roles of Research and Development Intensity and Collaborative Intensity," Management International Review, Springer, vol. 62(4), pages 611-642, August.
- Staci A. Kenno & Michelle C. Lau & Barbara J. Sainty, 2018. "In Search of a Theory of Budgeting: A Literature Review," Accounting Perspectives, John Wiley & Sons, vol. 17(4), pages 507-553, December.
- Mohamed Jasim, K., 2024. "Determinants of the continuance use of smart shopping carts: Findings from PLS-SEM and NCA," Journal of Retailing and Consumer Services, Elsevier, vol. 81(C).
- Mauro, Sara Giovanna & Cinquini, Lino & Pianezzi, Daniela, 2021. "New Public Management between reality and illusion: Analysing the validity of performance-based budgeting," The British Accounting Review, Elsevier, vol. 53(6).
- Ágnes Szukits, 2022. "The illusion of data-driven decision making – The mediating effect of digital orientation and controllers’ added value in explaining organizational implications of advanced analytics," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 33(3), pages 403-446, September.
- Lee, Min-Jae & Kim, Yanghee & Roh, Taewoo, 2024. "Exploring the role of digital servitization for green innovation: Absorptive capacity, transformative capacity, and environmental strategy," Technological Forecasting and Social Change, Elsevier, vol. 207(C).
- Choi, Hyeseung & Lee, Min-Jae & Roh, Taewoo, 2024. "Is institutional pressure the driver for green business model innovation of SMEs? Mediating and moderating roles of regional innovation intermediaries," Technological Forecasting and Social Change, Elsevier, vol. 209(C).
- Ali, Murad, 2021. "Imitation or innovation: To what extent do exploitative learning and exploratory learning foster imitation strategy and innovation strategy for sustained competitive advantage?✰," Technological Forecasting and Social Change, Elsevier, vol. 165(C).
- Faruk Bhuiyan & Kevin Baird & Rahat Munir, 2022. "The associations between management control systems, market orientation and CSR use," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 33(1), pages 27-79, March.
- Trujillo-Gallego, Mariana & Sarache, William & Sousa Jabbour, Ana Beatriz Lopes de, 2022. "Digital technologies and green human resource management: Capabilities for GSCM adoption and enhanced performance," International Journal of Production Economics, Elsevier, vol. 249(C).
- Khalifa, Rihab & Scarparo, Simona, 2021. "Gender Responsive Budgeting: A tool for gender equality," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 79(C).
- M. Rozaidy & A. K. Siti-Nabiha, 2023. "Reconstructing identity and logic through the implementation of accrual accounting in Malaysia: an intra-organisational analysis," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(1), pages 331-370, March.
- Oluyinka Isaiah Ogungbade & Ezekiel Oluwagbemiga Oyerogba, 2020. "Firm culture and management accounting practices among manufacturing firms in Nigeria," Future Business Journal, Springer, vol. 6(1), pages 1-17, December.
- Vaithilingam, Santha & Ong, Chu Sun & Moisescu, Ovidiu I. & Nair, Mahendhiran S., 2024. "Robustness checks in PLS-SEM: A review of recent practices and recommendations for future applications in business research," Journal of Business Research, Elsevier, vol. 173(C).
- S. Arunachalam & Sridhar N. Ramaswami & Pol Herrmann & Doug Walker, 2018. "Innovation pathway to profitability: the role of entrepreneurial orientation and marketing capabilities," Journal of the Academy of Marketing Science, Springer, vol. 46(4), pages 744-766, July.
- Bilgihan, Anil & Madanoglu, Melih & Ricci, Peter, 2016. "Service attributes as drivers of behavioral loyalty in casinos: The mediating effect of attitudinal loyalty," Journal of Retailing and Consumer Services, Elsevier, vol. 31(C), pages 14-21.
- Kareklas, Ioannis & Muehling, Darrel D. & King, Skyler, 2019. "The effect of color and self-view priming in persuasive communications," Journal of Business Research, Elsevier, vol. 98(C), pages 33-49.
More about this item
Keywords
performance-based budgeting; public universities; political influence; financial pressure; top management support;All these keywords.
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:sae:sagope:v:14:y:2024:i:2:p:21582440241256637. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: SAGE Publications (email available below). General contact details of provider: .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.