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Journals / Ankara Üniversitesi SBF Dergisi / 2009 / Cilt: 64 - Sayı: 4

Örgütsel bağlılık yoluyla bütçe katılımının yönetsel performans üzerine etkisi: Türkiye'de ilk 500 büyük işletme üzerine bir çalışma

The impact of budget participation on managerial performance via organizational commitment: A study on the top 500 firms in Turkey

Melek EKER
Pages
117–136
Publication Date
2022-10-11
DOI
—
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

However, our study revealed that there is significant interaction between budget participation and organizational commitment on managerial performance as proposed.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:In this paper we try to examine how budget participation via organizational commitment can affect managerial performance in business.
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Key Findings & Data:To test this association, the data is obtained via survey from 150 managers working in accounting and finance sub-departments among the top 500 businesses in Turkey in 2006.
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Conclusion & Impact:However, our study revealed that there is significant interaction between budget participation and organizational commitment on managerial performance as proposed.
🔬Design:Survey & Empirical Study
📍Scope:2006 Verileri
⚙️Variables:Domain Parameters

Abstract

In this paper we try to examine how budget participation via organizational commitment can affect managerial performance in business. To test this association, the data is obtained via survey from 150 managers working in accounting and finance sub-departments among the top 500 businesses in Turkey in 2006. In the analysis of data, descriptive statistics (mean and standard deviation), correlation analysis, factor analysis, multiple regression analysis and t-test analysis were used. The results of survey are consistent with the proposition that subordinates with high performance are more participative and have higher organizational commitment feelings than subordinates with low performance. However, our study revealed that there is significant interaction between budget participation and organizational commitment on managerial performance as proposed.

Özet

Bu çalışmada örgütsel bağlılık aracılığıyla bütçe katılımının yönetsel performansı nasıl etkilediği incelenmektedir. Bu ilişkiyi test etmek için veriler, 2006 yılında Türkiye'de ilk beşyüz büyük işletme içerisinde yer alan 150 firmanın muhasebe-fınansman yöneticilerinden, anket formu kullanılarak elde edilmiştir. Verilerin analizinde tanımlayıcı istatistik (ortalama ve standart sapma), korelasyon analizi, faktör analizi, regresyon analizi ve t-test analizi kullanılmıştır. Çalışmanın sonuçları, yüksek performanslı orta kademe yöneticilerin düşük performanslı yöneticilerden daha katılımcı ve daha yüksek örgütsel bağlılık duygusuna sahip oldukları Önermesiyle tutarlıdır. Bununla birlikte, çalışma yönetsel performans üzerine bütçe katılımı ve örgütsel bağlılık arasında önerildiği gibi önemli bir etkileşim olduğunu ortaya koymaktadır.

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Cite This Article

EKER, M. (2022). Örgütsel bağlılık yoluyla bütçe katılımının yönetsel performans üzerine etkisi: Türkiye'de ilk 500 büyük işletme üzerine bir çalışma. Ankara Üniversitesi SBF Dergisi, Cilt: 64 - Sayı: 4, 117–136. https://ajindex.com/articles/443083

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