How to cite this paper
Pattawe, A. (2023). The consequences of electronic participatory budgeting: moderating effect of management accounting systems on managerial performance.International Journal of Data and Network Science, 7(3), 973-980.
Refrences
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Appelbaum, D., Kogan, A., Vasarhelyi, M., & Yan, Z. (2017). Impact of business analytics and enterprise systems on managerial accounting. International Journal of Accounting Information Systems, 25, 29-44.
Cabannes, Y. (2015). The impact of participatory budgeting on basic services: municipal practices and evidence from the field. Environment and Urbanization, 27(1), 257-284.
Chia, Y. M. (1995). Decentralization, management accounting system (MAS) information characteristics and their inter-action effects on managerial performance: a Singapore study. Journal of Business Finance & Accounting, 22(6), 811-830.
Fiaz, M., Su, Q., Ikram, A., & Saqib, A. (2017). leadership styles and employees’motivation: perspective from an emerg-ing economy. The Journal of Developing Areas, 51(4), 143-156.
Furqan, A. C., Wardhani, R., Martani, D., & Setyaningrum, D. (2020). The effect of audit findings and audit recommenda-tion follow-up on the financial report and public service quality in Indonesia. International Journal of Public Sector Management, 33(5), 535-559.
Gilman, H. (2016). Engaging citizens: Participatory budgeting and the inclusive governance movement within the United States. Ash Center Occasional Paper Series.
Gordon, V., Osgood Jr, J. L., & Boden, D. (2017). The role of citizen participation and the use of social media platforms in the participatory budgeting process. International Journal of Public Administration, 40(1), 65-76.
Groen, B. A., Wouters, M. J., & Wilderom, C. P. (2017). Employee participation, performance metrics, and job perfor-mance: A survey study based on self-determination theory. Management accounting research, 36, 51-66.
Gul, F. A., & Chia, Y. M. (1994). The effects of management accounting systems, perceived environmental uncertainty and decentralization on managerial performance: a test of three-way interaction. Accounting, Organizations and Socie-ty, 19(4-5), 413-426.
Hammad, S., Jusoh, R., & Ghozali, I. (2013). Decentralization, perceived environmental uncertainty, managerial perfor-mance and management accounting system information in Egyptian hospitals. International Journal of Accounting and Information Management, 21(4), 314-330.
Handayati, P., & Safitri, B. P. A. (2020). Pengaruh partisipasi anggaran dan kejelasan sasaran anggaran terhadap kinerja managerial dengan komitmen organisasional sebagai variabel moderating pada pemerintah kota batu. Journal of Pub-lic and Business Accounting, 1(1), 1-19.
Handayati, P., Prastiti, B., & Safitri, A.. (2020). Pengaruh partisipasi anggaran dan kejelasan sasaran anggaran terhadap kinerja managerial dengan komitmen organisasional sebagai variabel moderating pada pemerintah kota batu. 1(1), 1–19.
Ikhtiyarini, P. F., & Machmuddah, Z. (2019). Sistem Akuntansi Manajemen Memediasi Gaya Kepemimpinan dan Desen-tralisasi Terhadap Kinerja Managerial. Perspektif Akuntansi, 2(1), 89-108.
Lempas, Y., Ilat, V., & Sabijono, H. (2014). Desentralisasi Dan Sistem Akuntansi Manajemen Terhadap Kinerja Manajer Pada PT. Sinar Galesong Prima Manado. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 2(1), 431–440.
Mærøe, A. R., Norta, A., Tsap, V., & Pappel, I. (2021). Increasing citizen participation in e-participatory budgeting pro-cesses. Journal of Information Technology & Politics, 18(2), 125-147.
Mahal, I., & Hossain, A. (2015). Activity-based costing (ABC)–an effective tool for better management. Research Journal of Finance and Accounting, 6(4), 66-74.
Mikalef, P., Pateli, A., & van de Wetering, R. (2021). IT architecture flexibility and IT governance decentralisation as drivers of IT-enabled dynamic capabilities and competitive performance: The moderating effect of the external envi-ronment. European Journal of Information Systems, 30(5), 512-540.
Milosavljević, M., Spasenić, Ž., Benković, S., & Dmitrović, V. (2020). Participatory budgeting in Serbia: lessons learnt from pilot projects. Lex Localis, 18(4), 999-1021.
Miori, V., & Russo, D. (2011). Integrating online and traditional involvement in participatory budgeting. Electronic Jour-nal of e-Government, 9(1), pp41-57.
Namazi, M., & Rezaei, G. (2023, January). Modelling the role of strategic planning, strategic management accounting in-formation system, and psychological factors on the budgetary slack. In Accounting Forum (pp. 1-28). Routledge.
Nanda, R. (2016). Analisis Implementasi Anggaran Berbasis Kinerja Pada Pemerintah Daerah (Studi Deskriptif Pada Dinas DPKKD Kabupaten Aceh Selatan). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 1(1), 1.
Napitupulu, I. H. (2018). Organizational culture in management accounting information system: Survey on state-owned enterprises (SOEs) Indonesia. Global Business Review, 19(3), 556-571.
Nasution, A. (2017). The government decentralization program in Indonesia. In Central and local government relations in Asia (pp. 276-305). Edward Elgar Publishing.
Nguyen, O. T., Liu, L. Y., Haslam, J., & McLaren, J. (2023). The moderating effect of perceived environmental uncertain-ty and task uncertainty on the relationship between performance management system practices and organizational per-formance: evidence from Vietnam. Production Planning & Control, 34(5), 423-441.
Prasetio, P. (2018). Pengaruh Partisipasi Anggaran Terhadap Kinerja Managerial Dengan Job Relevant Information(JRI) dan Komitmen Organisasi Sebagai Variabel Intervening (Survei pada Perusahaan Perbankan di Kota Jambi. Journal of Chemical Information and Modeling, 53(9), 1689–1699.
Primadi Prasetio, H. Junaidi, A. M. (2016). Pengaruh partisipasi anggaran terhadap kinerja managerial dengan job relevant information (JRI) dan komitmen organisasi sebagai variabel intervening (Survei pada Perusahaan Perbankan di Kota Jambi) Primadi. Journal Akuntansi & Keuangan Unja, 2(17 (59)), 33–43.
Rahmadani, I., Nadirsyah, & Abdullah, S. (2016). Peran Orientasi Nilai Manajer Pada Inovasi Dalam Mempengaruhi Hubungan Antara Struktur Desentralisasi Dan Partisipasi Anggaran Dengan Komitmen Organisasi Pada Industri Perbankan Di Aceh. Jurnal Magister Akuntansi Pascasarjana Universitas Syiah Kuala, 5(2), 36–46.
Rondinelli, D. A. (2017). Decentralization and development. In International development governance (pp. 391-404). Routledge.
Saleh, F. M., Furqan, A. C., Fontanella, A., & Prasetyo, E. (2021). Effects of privatization and corporate governance on accounting conservatism in state‐owned enterprises. Journal of Public Affairs, 21(3), e2671.
Sari, W. N. (2017). Pengaruh Kinerja Aparatur Pemerintah Daerah, Pengelolaan Keuangan Daerah, Sistem Pengendalian Intern Pemerintah (Spip) Dan Komitmen Organisasi Terhadap Penerapan Good Governance (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kabupaten Rokan Hulu). JOM Fekon, 4(1), 896–910.
Siregar, L., & Eduard, P. (2017). Dampak Karakteristik Sistem Informasi Akuntansi Manajemen Pada Kinerja Managerial Lorina. Jurnal Teikia, 7(2003), 69–79.
Touchton, M., Wampler, B., & Spada, P. (2019). The digital revolution and governance in Brazil: Evidence from partici-patory budgeting. Journal of Information Technology & Politics, 16(2), 154-168.
van Helden, J., & Uddin, S. (2016). Public sector management accounting in emerging economies: A literature re-view. Critical Perspectives on Accounting, 41, 34-62.
Verbeeten, F. H., & Speklé, R. F. (2015). Management control, results-oriented culture and public sector performance: Empirical evidence on new public management. Organization studies, 36(7), 953-978.
Wahyudi, A. (2020). Sistem Pengendalian Intern Memoderasi Hubungan Partisipasi Penyusunan Anggaran Dan Kinerja Managerial Pemerintah Desa Di Kabupaten Sumbawa. Jurnal Manajemen dan Bisnis, 3(1).
Windasari, P. A., & Sujana, I. K. (2016). Pengaruh Penganggaran Partisipatif Pada Kinerja Managerial Dengan Karakteristik Sistem Akuntansi Manajemen Sebagai Pemoderasi. E-Jurnal Akuntansi Universitas Udayana, 15(2), 1–17.
Zahra, F., Abdullah, M., Din, M., Thahir, H., Harun, H., & Ali, J. (2022). The role of e-purchasing in government pro-curement fraud reduction through expanding market access. International Journal of Data and Network Science, 6(1), 179-184.
Zhang, Y. F., Hoque, Z., & Isa, C. R. (2015). The effects of organizational culture and structure on the success of activity-based costing implementation. In Advances in Management Accounting (Vol. 25, pp. 229-257). Emerald Group Pub-lishing Limited.
Appelbaum, D., Kogan, A., Vasarhelyi, M., & Yan, Z. (2017). Impact of business analytics and enterprise systems on managerial accounting. International Journal of Accounting Information Systems, 25, 29-44.
Cabannes, Y. (2015). The impact of participatory budgeting on basic services: municipal practices and evidence from the field. Environment and Urbanization, 27(1), 257-284.
Chia, Y. M. (1995). Decentralization, management accounting system (MAS) information characteristics and their inter-action effects on managerial performance: a Singapore study. Journal of Business Finance & Accounting, 22(6), 811-830.
Fiaz, M., Su, Q., Ikram, A., & Saqib, A. (2017). leadership styles and employees’motivation: perspective from an emerg-ing economy. The Journal of Developing Areas, 51(4), 143-156.
Furqan, A. C., Wardhani, R., Martani, D., & Setyaningrum, D. (2020). The effect of audit findings and audit recommenda-tion follow-up on the financial report and public service quality in Indonesia. International Journal of Public Sector Management, 33(5), 535-559.
Gilman, H. (2016). Engaging citizens: Participatory budgeting and the inclusive governance movement within the United States. Ash Center Occasional Paper Series.
Gordon, V., Osgood Jr, J. L., & Boden, D. (2017). The role of citizen participation and the use of social media platforms in the participatory budgeting process. International Journal of Public Administration, 40(1), 65-76.
Groen, B. A., Wouters, M. J., & Wilderom, C. P. (2017). Employee participation, performance metrics, and job perfor-mance: A survey study based on self-determination theory. Management accounting research, 36, 51-66.
Gul, F. A., & Chia, Y. M. (1994). The effects of management accounting systems, perceived environmental uncertainty and decentralization on managerial performance: a test of three-way interaction. Accounting, Organizations and Socie-ty, 19(4-5), 413-426.
Hammad, S., Jusoh, R., & Ghozali, I. (2013). Decentralization, perceived environmental uncertainty, managerial perfor-mance and management accounting system information in Egyptian hospitals. International Journal of Accounting and Information Management, 21(4), 314-330.
Handayati, P., & Safitri, B. P. A. (2020). Pengaruh partisipasi anggaran dan kejelasan sasaran anggaran terhadap kinerja managerial dengan komitmen organisasional sebagai variabel moderating pada pemerintah kota batu. Journal of Pub-lic and Business Accounting, 1(1), 1-19.
Handayati, P., Prastiti, B., & Safitri, A.. (2020). Pengaruh partisipasi anggaran dan kejelasan sasaran anggaran terhadap kinerja managerial dengan komitmen organisasional sebagai variabel moderating pada pemerintah kota batu. 1(1), 1–19.
Ikhtiyarini, P. F., & Machmuddah, Z. (2019). Sistem Akuntansi Manajemen Memediasi Gaya Kepemimpinan dan Desen-tralisasi Terhadap Kinerja Managerial. Perspektif Akuntansi, 2(1), 89-108.
Lempas, Y., Ilat, V., & Sabijono, H. (2014). Desentralisasi Dan Sistem Akuntansi Manajemen Terhadap Kinerja Manajer Pada PT. Sinar Galesong Prima Manado. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 2(1), 431–440.
Mærøe, A. R., Norta, A., Tsap, V., & Pappel, I. (2021). Increasing citizen participation in e-participatory budgeting pro-cesses. Journal of Information Technology & Politics, 18(2), 125-147.
Mahal, I., & Hossain, A. (2015). Activity-based costing (ABC)–an effective tool for better management. Research Journal of Finance and Accounting, 6(4), 66-74.
Mikalef, P., Pateli, A., & van de Wetering, R. (2021). IT architecture flexibility and IT governance decentralisation as drivers of IT-enabled dynamic capabilities and competitive performance: The moderating effect of the external envi-ronment. European Journal of Information Systems, 30(5), 512-540.
Milosavljević, M., Spasenić, Ž., Benković, S., & Dmitrović, V. (2020). Participatory budgeting in Serbia: lessons learnt from pilot projects. Lex Localis, 18(4), 999-1021.
Miori, V., & Russo, D. (2011). Integrating online and traditional involvement in participatory budgeting. Electronic Jour-nal of e-Government, 9(1), pp41-57.
Namazi, M., & Rezaei, G. (2023, January). Modelling the role of strategic planning, strategic management accounting in-formation system, and psychological factors on the budgetary slack. In Accounting Forum (pp. 1-28). Routledge.
Nanda, R. (2016). Analisis Implementasi Anggaran Berbasis Kinerja Pada Pemerintah Daerah (Studi Deskriptif Pada Dinas DPKKD Kabupaten Aceh Selatan). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 1(1), 1.
Napitupulu, I. H. (2018). Organizational culture in management accounting information system: Survey on state-owned enterprises (SOEs) Indonesia. Global Business Review, 19(3), 556-571.
Nasution, A. (2017). The government decentralization program in Indonesia. In Central and local government relations in Asia (pp. 276-305). Edward Elgar Publishing.
Nguyen, O. T., Liu, L. Y., Haslam, J., & McLaren, J. (2023). The moderating effect of perceived environmental uncertain-ty and task uncertainty on the relationship between performance management system practices and organizational per-formance: evidence from Vietnam. Production Planning & Control, 34(5), 423-441.
Prasetio, P. (2018). Pengaruh Partisipasi Anggaran Terhadap Kinerja Managerial Dengan Job Relevant Information(JRI) dan Komitmen Organisasi Sebagai Variabel Intervening (Survei pada Perusahaan Perbankan di Kota Jambi. Journal of Chemical Information and Modeling, 53(9), 1689–1699.
Primadi Prasetio, H. Junaidi, A. M. (2016). Pengaruh partisipasi anggaran terhadap kinerja managerial dengan job relevant information (JRI) dan komitmen organisasi sebagai variabel intervening (Survei pada Perusahaan Perbankan di Kota Jambi) Primadi. Journal Akuntansi & Keuangan Unja, 2(17 (59)), 33–43.
Rahmadani, I., Nadirsyah, & Abdullah, S. (2016). Peran Orientasi Nilai Manajer Pada Inovasi Dalam Mempengaruhi Hubungan Antara Struktur Desentralisasi Dan Partisipasi Anggaran Dengan Komitmen Organisasi Pada Industri Perbankan Di Aceh. Jurnal Magister Akuntansi Pascasarjana Universitas Syiah Kuala, 5(2), 36–46.
Rondinelli, D. A. (2017). Decentralization and development. In International development governance (pp. 391-404). Routledge.
Saleh, F. M., Furqan, A. C., Fontanella, A., & Prasetyo, E. (2021). Effects of privatization and corporate governance on accounting conservatism in state‐owned enterprises. Journal of Public Affairs, 21(3), e2671.
Sari, W. N. (2017). Pengaruh Kinerja Aparatur Pemerintah Daerah, Pengelolaan Keuangan Daerah, Sistem Pengendalian Intern Pemerintah (Spip) Dan Komitmen Organisasi Terhadap Penerapan Good Governance (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kabupaten Rokan Hulu). JOM Fekon, 4(1), 896–910.
Siregar, L., & Eduard, P. (2017). Dampak Karakteristik Sistem Informasi Akuntansi Manajemen Pada Kinerja Managerial Lorina. Jurnal Teikia, 7(2003), 69–79.
Touchton, M., Wampler, B., & Spada, P. (2019). The digital revolution and governance in Brazil: Evidence from partici-patory budgeting. Journal of Information Technology & Politics, 16(2), 154-168.
van Helden, J., & Uddin, S. (2016). Public sector management accounting in emerging economies: A literature re-view. Critical Perspectives on Accounting, 41, 34-62.
Verbeeten, F. H., & Speklé, R. F. (2015). Management control, results-oriented culture and public sector performance: Empirical evidence on new public management. Organization studies, 36(7), 953-978.
Wahyudi, A. (2020). Sistem Pengendalian Intern Memoderasi Hubungan Partisipasi Penyusunan Anggaran Dan Kinerja Managerial Pemerintah Desa Di Kabupaten Sumbawa. Jurnal Manajemen dan Bisnis, 3(1).
Windasari, P. A., & Sujana, I. K. (2016). Pengaruh Penganggaran Partisipatif Pada Kinerja Managerial Dengan Karakteristik Sistem Akuntansi Manajemen Sebagai Pemoderasi. E-Jurnal Akuntansi Universitas Udayana, 15(2), 1–17.
Zahra, F., Abdullah, M., Din, M., Thahir, H., Harun, H., & Ali, J. (2022). The role of e-purchasing in government pro-curement fraud reduction through expanding market access. International Journal of Data and Network Science, 6(1), 179-184.
Zhang, Y. F., Hoque, Z., & Isa, C. R. (2015). The effects of organizational culture and structure on the success of activity-based costing implementation. In Advances in Management Accounting (Vol. 25, pp. 229-257). Emerald Group Pub-lishing Limited.