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The Impact of Budget Participation on Managerial Performance: The Role of Organizational Commitment and Distributive Fairness -An Empirical Study on the Agricultural Firms-

تأثير المشاركة في إعداد الموازنة على الأداء الإداري – في ضوء متغيري الالتزام التنظيمي و العدالة التوزيعية -دراسة ميدانية على المنشآت الزراعية-

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 Publication date 2016
and research's language is العربية
 Created by Shamra Editor




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This study aimed to identify the impact of budget participation on each of managerial performance, organizational commitment and distributive fairness, to investigate the impact of organizational commitment and distributive fairness on managerial performance, and to study the impact of distributive fairness on organizational commitment. To achieve the study objectives, a questionnaire was used and distributed on the Agricultural Firms in the Syrian Coast. This questionnaire was distributed to72 respondents, but only 50 questionnaires were completed and received. The results showed that budgetary participation has a positive impact on each of the manage rial performance, organizational commitment and distributive fairness. And a positive impact each of the Organizational Commitment and the Distributive Fairnesson the managerial performance. At last the results appeared that there is no significant impact for Distributive Fairnesson budget goal commitment.


Artificial intelligence review:
Research summary
هدفت الدراسة إلى تحديد تأثير المشاركة في إعداد الموازنة على الأداء الإداري، الالتزام التنظيمي، والشعور بعدالة الأهداف والإجراءات المعتمدة (العدالة التوزيعية). كما سعت إلى تحديد تأثير متغيري العدالة والالتزام على الأداء الإداري، وتأثير العدالة على الالتزام بأهداف الموازنة. تم إجراء مسح ميداني باستخدام استبانة على منشآت القطاع الزراعي في الساحل السوري، حيث تم توزيع 72 استبانة واسترجاع 50 منها. أظهرت النتائج تأثيرًا إيجابيًا للمشاركة في إعداد الموازنة على الأداء الإداري، العدالة التوزيعية، والالتزام التنظيمي. كما بينت النتائج تأثيرًا إيجابيًا لكل من الالتزام التنظيمي والعدالة التوزيعية على الأداء الإداري. ومع ذلك، لم تظهر النتائج تأثيرًا معنويًا للشعور بعدالة الأهداف والإجراءات على الالتزام التنظيمي. توصلت الدراسة إلى أن المشاركة في إعداد الموازنة تعزز من الالتزام التنظيمي والشعور بالعدالة، مما ينعكس إيجابًا على الأداء الإداري. أوصت الدراسة بتوسيع عملية المشاركة في إعداد الموازنة لتشمل جميع الموظفين، وربط هذه العملية بحوافز مادية ومعنوية.
Critical review
دراسة نقدية: على الرغم من أن الدراسة قدمت نتائج مهمة حول تأثير المشاركة في إعداد الموازنة على الأداء الإداري والالتزام التنظيمي، إلا أنها اعتمدت على عينة صغيرة نسبياً من المنشآت الزراعية في الساحل السوري، مما قد يؤثر على تعميم النتائج. كما أن الدراسة لم تأخذ في الاعتبار بعض المتغيرات الخارجية التي قد تؤثر على النتائج مثل الظروف الاقتصادية والسياسية. بالإضافة إلى ذلك، كان من الممكن أن تكون الدراسة أكثر شمولاً إذا تم تضمين قطاعات أخرى غير القطاع الزراعي. وأخيراً، كان من الأفضل استخدام أدوات بحثية متنوعة بدلاً من الاعتماد فقط على الاستبانة للحصول على بيانات أكثر دقة وشمولية.
Questions related to the research
  1. ما هو تأثير المشاركة في إعداد الموازنة على الأداء الإداري؟

    أظهرت الدراسة أن المشاركة في إعداد الموازنة لها تأثير إيجابي على الأداء الإداري، حيث تعزز من التزام الموظفين وتزيد من شعورهم بالعدالة التوزيعية، مما ينعكس إيجابًا على أدائهم.

  2. هل هناك تأثير للشعور بعدالة الأهداف والإجراءات على الالتزام التنظيمي؟

    لا، أظهرت النتائج عدم وجود تأثير معنوي للشعور بعدالة الأهداف والإجراءات على الالتزام التنظيمي.

  3. ما هي التوصيات التي قدمتها الدراسة لتحسين الأداء الإداري؟

    أوصت الدراسة بتوسيع عملية المشاركة في إعداد الموازنة لتشمل جميع الموظفين، وربط هذه العملية بحوافز مادية ومعنوية لتحقيق أفضل مستوى من الأداء.

  4. ما هي الأدوات البحثية التي استخدمتها الدراسة لجمع البيانات؟

    اعتمدت الدراسة على استبانة تم توزيعها على منشآت القطاع الزراعي في الساحل السوري لجمع البيانات اللازمة.


References used
ABDEL-KADER, M.; LUTHER, R. The impact of firm characteristics on management accounting practices: AUK- based empirical analysis. The British Accounting Review, Vol. 40, 2008, 2-27
AWAMLEH, N. A. H. K. Organizational commitment of civil service managers in Jordan: A field study. Journal of Management Development,Vol. 15, No. 5, 1996, 65-74
BANOVIć, D., Evolution and Critical Evaluation of Current Budgeting Practices. Master Research, University of Ljubljana Faculty of Economics, 2005
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