Enhancing managerial performance through budget participation: insights from a two-stage A PLS-SEM and artificial neural network approach (ANN)

• Main Authors: Alhasnawi, Mushtaq Yousif, Mohd Said, Ridzwana, Mat Daud, Zaidi, Muhammad, Haslinah
• Format: Article
• Published: Multidisciplinary Digital Publishing Institute 2023
• Online Access: http://psasir.upm.edu.my/id/eprint/107701/; https://linkinghub.elsevier.com/retrieve/pii/S2199853123002639
• Institution: Universiti Putra Malaysia

Including employees and stakeholders in the budgeting process enhances decision-making, encourages trust, and increases the probability of goal attainment. The present study investigates the simultaneous impact of motivational and cognitive variables of budget participation on managerial performance...