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Performansa Etkileri Kapsamında Bütçesel Geri Bildirim Bütçesel Katılım ve Rol Belirsizliğinin Önemi

Year 2021, Volume: 5 Issue: 9, 330 - 340, 30.12.2021

Abstract

İşletme kaynaklarının etkin ve verimli kullanımında önemli bir yönetim muhasebesi aracı olarak kullanılan bütçelerin beklenen performans çıktılarına dönüşmesinde bütçeleme süreçlerindeki davranışsal sorunların anlaşılması büyük önem taşımaktadır. Bütçeleme süreçlerinde katılımcı bütçeleme yaklaşımının önemli pozitif etkilerinin olduğu farklı çalışmalarla vurgulanmıştır. Bu çalışmada performansa olan etkileri de dikkate alınarak bütçesel katılım, rol belirsizliği ve bütçesel geri bildirim arasındaki ilişkilerin incelenmesi amaçlanmaktadır.
Bu kapsamda tasarlanan çalışmada İstanbul, Ankara, Kocaeli ve Bolu illerindeki üretim işletmelerinde görev alan katılımcılardan anket yardımı ile toplanan verilerin kısmı en küçük kareli yapısal eşitlik analizi ile incelenmesinden elde edilen bulgulara yer verilmektedir.
Bulgulara göre bütçesel katılım birim performanslarını pozitif ve anlamlı etkileyen önemli bir belirleyici olduğu teyid edilmiştir. Çalışmada ayrıca bütçesel katılımın rol belirsizliğini azaltan anlamlı bir belirleyici olduğu ve rol belirsizliğinin de performansı olumsuz etkileyen bir unsur olduğu gözlenmiştir. Örneklem açısından ilave olarak bütçesel geri bildirimdeki artışın bütçesel katılım ve performansı doğrudan ve olumlu etkilemesinin yanı sıra rol belirsizliğini de azaltan anlamlı bir belirleyici olduğu tespit edilmiştir.

References

  • Abernethy, M.A. ve Brownell, P. 1999. The role of budgets in organizations facing strategic change: an exploratory study, Accounting, Organizations and Society, 24, pp.189-204.
  • Brownell, P. ve M. McInnes. 1986. Budgetary Participation, Motivation, and Managerial Performance. The Accounting Review, 61, pp. 587-600.
  • Chenhall, R. H. ve P. Brownell. 1988. The effect of participative budgeting on job satisfaction and performance: Role ambiguity as an intervening variable. Accounting, Organizations and Society, 13, pp. 225-233.
  • Chenhall, R. H., ve Brownell, P. (1988). The effect of participative budgeting on job satisfaction and performance: Role ambiguity as an intervening variable. Accounting, Organizations and Society, 13(3), 225–233. https://doi.org/https://doi.org/10.1016/0361-3682(88)90001-3
  • Cheok, M., Wong, E., ve Ismail, K. (2016). An analysis of budgetary goals impacting organizational performance. Audit Financiar, 14, 551. https://doi.org/10.20869/AUDITF/2016/14/551
  • Chong, V. ve Chong, K.M. 2002. Budget Goal Commitment and Informational Effects of Budget Participation on Performance, Behavioral Research In Accounting, 14, pp.65-86.
  • Dixon, R. 1998. Accounting for Strategic Management: A Practical Application, Long Range Planning, 31, 2, pp. 272-279.
  • dos Santos, G. C., Bonacim, C. A. G., ve Gaio, L. E. 2020. Health service in Brazilian private and public hospitals: Budgetary participation, feedback and performance from clinical managers’ perception. African Journal of Business Management, 14(11), 457-466.
  • Eker, M. 2009. Türk Orta Kademe Yöneticilerinin Performansı Üzerine Bütçe Katılımı Ve Yönetim Muhasebe Sistemi Etkisi. Akdeniz İ.İ.B.F. Dergisi, (17), 105-126.
  • Fisher, J. G., Maines, L.A., Peffer, S.A. ve Sprinkle, G.B. 2002. Using Budgets for Performance Evaluation: Effects of Resource Allocation and Horizontal Information Asymmetry on Budget Proposals, Budget Slack, and Performance. The Accounting Review, 77(4): 847–865. https://doi.org/10.2308/accr.2002.77.4.847
  • Jackson, S. E. ve Schuler, R. S. 1985. A meta-analysis and conceptual critique of research on role ambiguity and role conflict in work settings. Organizational Behavior and Human Decision Processes, 36(1), 16–78.
  • Jermias, J. 2011. Budgetary participation: the effects of ınformation asymmetry, goal commitment, and role ambiguity on job satisfaction and performance (May 10, 2011). CAAA Annual Conference, Available at SSRN: https://ssrn.com/abstract=1694667 or http://dx.doi.org/10.2139/ssrn.1694667
  • Kahn, R.L., Wolfe, D.M., Quinn, R.P., Snoek, J.D. ve Rosenthal, R.A. 1964. Organizational stress: studies in role conflict and ambiguity. Wiley, New York.
  • Kenis, I. 1979. Effect of budgetary goal characteristics on managerial attitudes and performance. The Accounting Review, 54/4, 707-721.
  • Kren, L. 1992. Budgetary Participation and Managerial Performance: The Impact of Information and Environmental Volatility. The Accounting Review, 67, pp. 511-526.
  • Luckett, P. F., ve Eggleton, I. R. 1991. Feedback and management accounting: A review of research into behavioural consequences. Accounting, Organizations and Society, 16(4), 371–394. https://doi.org/https://doi.org/10.1016/0361-3682(91)90028-D
  • Magner, N., R. B. Welker ve T. L. Campbell. 1996. Testing a Model of Cognitive Budgetary Participation Processes in a Latent Variable Structural Equations Framework, Accounting and Business Research, 27, pp. 41-50.
  • Mia, L. ve Clarke, B. 1999. Market competition, management accounting systems and business unit performance, Management Accounting Research, 1999, 10, pp.137-158.
  • Milani, K. 1975. Budget-setting, performance and attitudes.The Accounting Review, 50, pp. 274- 284.
  • Murray, D. 1990. The performance effects of participative budgeting: an integration of intervening and moderating variables. Behavioral Research in Accounting, 2, pp. 104–123.
  • Rismayanti, F.D., Lembut, P.I. ve Wijayanti, D. 2018. The Role Of Performance Feedback Qualıty To Reduce The Propensıty To Create Budgetary Slack At Prıvate Unıversıty. Journal of Applied Management, 16, 3, 511-519.
  • Rizzo, J., House, R. ve Lirtzman, S. 1970. Role conflict and ambiguity in complex organizations. Administrative Science Quarterly, 15, 150-163.
  • Shields, J.F., ve Shields, M. D. 1998. Antecedents of participative budgeting. Accounting, Organizations and Society, 23, pp.49-76.
  • Shields, M. D. ve S. M. Young. 1993. Antecedents and Consequences of Participative Budgeting: Evidence on the Effects of Asymmetrical Information, Journal of Management Accounting Research, 5, pp. 265-280.
  • Singh, J. ve Rhoads, G. 1991. Boundary role ambiguity in marketing oriented positions. Journal of Marketing Research, 28, 328-338. https://doi.org/10.2307/3172868
  • Sprinkle, G.B. 2000. The Effect of Incentive Contracts on Learning and Performance. The Accounting Review, 75, 299-326.
  • Yücel, R. (2010). Bütçesel kontrol ve gevşeklik ilişkisinde bütçesel katılım, dağıtımsal adalet ve iletişimin rolü. Ege Akademik Bakış, 10(4), 1257-1268.
  • Yücel, R. 2018. Asimetrik bilgi ve bütçesel gevşeklik ilişkisinde bütçesel katılımın rolü. 2nd International EMI Entrepreneurship & Social Sciences Congress, 09-11 November 2018, Cappadocia/Turkey, Tam Metin Bildiri Kitabı, 1214-1222.
  • Yücel, R. ve Günlük, M. 2007. Effects of Budgetary Control and Justice Perceptions on the Relationship between Budgetary Participation and Performance. Journal of Global Strategic Management, 1(2):82-94.
  • Yücel, R. ve Yücel, D. 2021. Bütçeleme Süreçlerinde Etik İklim Ve Rol Belirsizliğinin Bütçesel Katılım Ve Dağıtımsal Adalet Üzerindeki Etkisi, Editör: Özdemir, Serkan Fevzi; Kızıldağ, Duygu, Siyasal Kitabevi, Basım Sayısı:1, Sayfa sayısı:385, ISBN:978-605-7877-95-6, Bölüm Sayfaları:163 -188.

The Importance of Budgetary Feedback Budgetary Participation and Role Uncertainty in the Scope of Their Impact on Performance

Year 2021, Volume: 5 Issue: 9, 330 - 340, 30.12.2021

Abstract

Understanding behavioral problems in budgeting processes is of great importance in transforming budgets, which are used as an important management accounting tool in the effective and efficient use of business resources, into expected performance outputs. It has been emphasized by different studies that the participatory budgeting approach has significant positive effects in budgeting processes. In this study, it is aimed to examine the effects of role uncertainty and budgetary feedback in the relationship between budgetary participation and performance.
In this study, designed in this context, the findings obtained from the analysis of the least square structural equation analysis of the data collected with the help of questionnaires from the participants working in the production enterprises in Istanbul, Ankara and Bolu provinces are included.
According to the findings, it has been confirmed that budgetary participation is an important determinant that affects unit performances positively and significantly. In the study, it was also observed that budgetary participation is a significant determinant that reduces role uncertainty, and role uncertainty is a factor that negatively affects performance. In addition, it has been determined that the increase in the budgetary feedback is a significant determinant that reduces the role ambiguity, as well as affecting the budgetary participation and performance directly and positively.

References

  • Abernethy, M.A. ve Brownell, P. 1999. The role of budgets in organizations facing strategic change: an exploratory study, Accounting, Organizations and Society, 24, pp.189-204.
  • Brownell, P. ve M. McInnes. 1986. Budgetary Participation, Motivation, and Managerial Performance. The Accounting Review, 61, pp. 587-600.
  • Chenhall, R. H. ve P. Brownell. 1988. The effect of participative budgeting on job satisfaction and performance: Role ambiguity as an intervening variable. Accounting, Organizations and Society, 13, pp. 225-233.
  • Chenhall, R. H., ve Brownell, P. (1988). The effect of participative budgeting on job satisfaction and performance: Role ambiguity as an intervening variable. Accounting, Organizations and Society, 13(3), 225–233. https://doi.org/https://doi.org/10.1016/0361-3682(88)90001-3
  • Cheok, M., Wong, E., ve Ismail, K. (2016). An analysis of budgetary goals impacting organizational performance. Audit Financiar, 14, 551. https://doi.org/10.20869/AUDITF/2016/14/551
  • Chong, V. ve Chong, K.M. 2002. Budget Goal Commitment and Informational Effects of Budget Participation on Performance, Behavioral Research In Accounting, 14, pp.65-86.
  • Dixon, R. 1998. Accounting for Strategic Management: A Practical Application, Long Range Planning, 31, 2, pp. 272-279.
  • dos Santos, G. C., Bonacim, C. A. G., ve Gaio, L. E. 2020. Health service in Brazilian private and public hospitals: Budgetary participation, feedback and performance from clinical managers’ perception. African Journal of Business Management, 14(11), 457-466.
  • Eker, M. 2009. Türk Orta Kademe Yöneticilerinin Performansı Üzerine Bütçe Katılımı Ve Yönetim Muhasebe Sistemi Etkisi. Akdeniz İ.İ.B.F. Dergisi, (17), 105-126.
  • Fisher, J. G., Maines, L.A., Peffer, S.A. ve Sprinkle, G.B. 2002. Using Budgets for Performance Evaluation: Effects of Resource Allocation and Horizontal Information Asymmetry on Budget Proposals, Budget Slack, and Performance. The Accounting Review, 77(4): 847–865. https://doi.org/10.2308/accr.2002.77.4.847
  • Jackson, S. E. ve Schuler, R. S. 1985. A meta-analysis and conceptual critique of research on role ambiguity and role conflict in work settings. Organizational Behavior and Human Decision Processes, 36(1), 16–78.
  • Jermias, J. 2011. Budgetary participation: the effects of ınformation asymmetry, goal commitment, and role ambiguity on job satisfaction and performance (May 10, 2011). CAAA Annual Conference, Available at SSRN: https://ssrn.com/abstract=1694667 or http://dx.doi.org/10.2139/ssrn.1694667
  • Kahn, R.L., Wolfe, D.M., Quinn, R.P., Snoek, J.D. ve Rosenthal, R.A. 1964. Organizational stress: studies in role conflict and ambiguity. Wiley, New York.
  • Kenis, I. 1979. Effect of budgetary goal characteristics on managerial attitudes and performance. The Accounting Review, 54/4, 707-721.
  • Kren, L. 1992. Budgetary Participation and Managerial Performance: The Impact of Information and Environmental Volatility. The Accounting Review, 67, pp. 511-526.
  • Luckett, P. F., ve Eggleton, I. R. 1991. Feedback and management accounting: A review of research into behavioural consequences. Accounting, Organizations and Society, 16(4), 371–394. https://doi.org/https://doi.org/10.1016/0361-3682(91)90028-D
  • Magner, N., R. B. Welker ve T. L. Campbell. 1996. Testing a Model of Cognitive Budgetary Participation Processes in a Latent Variable Structural Equations Framework, Accounting and Business Research, 27, pp. 41-50.
  • Mia, L. ve Clarke, B. 1999. Market competition, management accounting systems and business unit performance, Management Accounting Research, 1999, 10, pp.137-158.
  • Milani, K. 1975. Budget-setting, performance and attitudes.The Accounting Review, 50, pp. 274- 284.
  • Murray, D. 1990. The performance effects of participative budgeting: an integration of intervening and moderating variables. Behavioral Research in Accounting, 2, pp. 104–123.
  • Rismayanti, F.D., Lembut, P.I. ve Wijayanti, D. 2018. The Role Of Performance Feedback Qualıty To Reduce The Propensıty To Create Budgetary Slack At Prıvate Unıversıty. Journal of Applied Management, 16, 3, 511-519.
  • Rizzo, J., House, R. ve Lirtzman, S. 1970. Role conflict and ambiguity in complex organizations. Administrative Science Quarterly, 15, 150-163.
  • Shields, J.F., ve Shields, M. D. 1998. Antecedents of participative budgeting. Accounting, Organizations and Society, 23, pp.49-76.
  • Shields, M. D. ve S. M. Young. 1993. Antecedents and Consequences of Participative Budgeting: Evidence on the Effects of Asymmetrical Information, Journal of Management Accounting Research, 5, pp. 265-280.
  • Singh, J. ve Rhoads, G. 1991. Boundary role ambiguity in marketing oriented positions. Journal of Marketing Research, 28, 328-338. https://doi.org/10.2307/3172868
  • Sprinkle, G.B. 2000. The Effect of Incentive Contracts on Learning and Performance. The Accounting Review, 75, 299-326.
  • Yücel, R. (2010). Bütçesel kontrol ve gevşeklik ilişkisinde bütçesel katılım, dağıtımsal adalet ve iletişimin rolü. Ege Akademik Bakış, 10(4), 1257-1268.
  • Yücel, R. 2018. Asimetrik bilgi ve bütçesel gevşeklik ilişkisinde bütçesel katılımın rolü. 2nd International EMI Entrepreneurship & Social Sciences Congress, 09-11 November 2018, Cappadocia/Turkey, Tam Metin Bildiri Kitabı, 1214-1222.
  • Yücel, R. ve Günlük, M. 2007. Effects of Budgetary Control and Justice Perceptions on the Relationship between Budgetary Participation and Performance. Journal of Global Strategic Management, 1(2):82-94.
  • Yücel, R. ve Yücel, D. 2021. Bütçeleme Süreçlerinde Etik İklim Ve Rol Belirsizliğinin Bütçesel Katılım Ve Dağıtımsal Adalet Üzerindeki Etkisi, Editör: Özdemir, Serkan Fevzi; Kızıldağ, Duygu, Siyasal Kitabevi, Basım Sayısı:1, Sayfa sayısı:385, ISBN:978-605-7877-95-6, Bölüm Sayfaları:163 -188.
There are 30 citations in total.

Details

Primary Language Turkish
Subjects Business Administration
Journal Section Articles
Authors

Rahmi Yücel 0000-0001-8601-921X

Derya Yücel 0000-0003-1853-2673

Publication Date December 30, 2021
Submission Date October 28, 2021
Acceptance Date December 2, 2021
Published in Issue Year 2021 Volume: 5 Issue: 9

Cite

APA Yücel, R., & Yücel, D. (2021). Performansa Etkileri Kapsamında Bütçesel Geri Bildirim Bütçesel Katılım ve Rol Belirsizliğinin Önemi. International Journal of Entrepreneurship and Management Inquiries, 5(9), 330-340.

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