Abstract
Due to the lack of insight into the impact of budgeting practices at the micro-levels in emerging countries in Asia, this study examines the effect of budgetary participation on managerial performance in Vietnam. Drawing from the framework of decision-making, nomological network, and self-determination theory, this study proposes that the link between budgetary participation and managerial performance is mediated by autonomous motivation and information sharing. It is also proposed that high autonomous motivation induces information sharing. Data collected from 153 managers working in Vietnamese public schools were used to test the proposed model. The results from PLS-SEM analysis show that only information sharing mediates the relationship between budgetary participation and managerial performance, while autonomous motivation does not because data fails to support the positive relationship between autonomous motivation and managerial performance. Budget participation also leads to higher autonomous motivation, and autonomous motivation improves information sharing.
Highlights
In 1986, the Vietnamese government introduced a new economic reform, Doi Moi (Renovation) policy, which allows significant change towards a socialist market economy
Due to the lack of insight into the impact of budgeting practices at the micro-levels in emerging countries in Asia, this study examines the effect of budgetary participation on managerial performance in Vietnam
Drawing from the framework of decision-making, nomological network, and self-determination theory, this study proposes that the link between budgetary participation and managerial performance is mediated by autonomous motivation and information sharing
Summary
In 1986, the Vietnamese government introduced a new economic reform, Doi Moi (Renovation) policy, which allows significant change towards a socialist market economy. The study of Yahya, Ahmad and Fatima (2008), which shares similarities with this study, does not consider theoretical frameworks to propose the research model It leads to a major concern in the research of management accounting in public management, which Van Helden and Uddin (2016) referred to as the lack of theorization. The use of SDT in public management research has been rocketed from the study of Kuvaas (2009) because of the high possibility of integrating this theory with public sector motivation (see Andrews, 2016) In this line of research, much attention has been paid to autonomous motivation because it fosters positive effects on public staff, such as the enhancement of upward activities (Chen, Berman and Wang, 2017) and improvement of work engagement (Moreira-Fontán et al, 2019) as well as reduction of turnover intention (Mustafa and Ali, 2019).
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