Abstract
The budget participation and performance of public universities are hot topics in China. Despite considerable academic interest in budget participation, empirical insights into the public sector, particularly public universities, are limited. In this study, budget participation was taken as a mediating variable to analyze the impact of organizational culture on performance in Chinese public universities. Questionnaire survey was adopted, and 315 available questionnaires were received. Partial least squares structural equation modeling (PLS-SEM) was used for data analysis. The results show that all results are significant. Besides, the characteristics of China were combined to find that university culture is highly correlated with the culture of the Chinese Communist Party (CCP), which linked different pieces of literature and contributed to related research. This study showed that managers of Chinese public universities should attach importance to organizational culture and budget participation, which will be conducive to improving university performance.
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