How to cite this paper
Ngo, Q. (2022). The impact of participative budgeting on the supply chain resilience amid COVID-19 pandemic: Empirical evidence from Vietnam.Uncertain Supply Chain Management, 10(3), 1065-1076.
Refrences
Adobor, H. (2019). Supply chain resilience: a multi-level framework. International Journal of Logistics Research and Applications, 22(6), 533-556.
Aggarwal, S. (2018). Do rural roads create pathways out of poverty? Evidence from India. Journal of Development Economics, 133, 375-395.
Alfalla-Luque, R., Marin-Garcia, J. A., & Medina-Lopez, C. (2015). An analysis of the direct and mediated effects of employee commitment and supply chain integration on organisational performance. International Journal of Production Economics, 162, 242-257.
Allen, N. J., & Meyer, J. P. (1996). Affective, continuance, and normative commitment to the organization: An examination of construct validity. Journal of Vocational Behavior, 49(3), 252-276.
Argyris, C. (1952). The impact of budgets on people: Controllership foundation.
Basnet, C. (2013). The measurement of internal supply chain integration. Management Research Review, 36(2), 153-172.
Covaleski, M. A., Evans III, J. H., Luft, J. L., & Shields, M. D. (2003). Budgeting research: three theoretical perspectives and criteria for selective integration. Journal of Management Accounting Research, 15(1), 3-49.
Derfuss, K. (2009). The relationship of budgetary participation and reliance on accounting performance measures with individual-level consequent variables: a meta-analysis. European Accounting Review, 18(2), 203-239.
Derfuss, K. (2015). Relating Context Variables to Participative Budgeting and Evaluative Use of Performance Measures: A Meta‐analysis. Abacus, 51(2), 238-278.
Derfuss, K. (2016). Reconsidering the participative budgeting–performance relation: A meta-analysis regarding the impact of level of analysis, sample selection, measurement, and industry influences. The British Accounting Review, 48(1), 17-37.
Downey, H. K., Hellriegel, D., & Slocum Jr, J. W. (1975). Environmental uncertainty: The construct and its application. Administrative science quarterly, 20(4), 613-629.
Droge, C., Vickery, S. K., & Jacobs, M. A. (2012). Does supply chain integration mediate the relationships between product/process strategy and service performance? An empirical study. International Journal of Production Economics, 137(2), 250-262.
Duchek, S. (2020). Organizational resilience: a capability-based conceptualization. Business Research, 13(1), 215-246.
Duncan, R. B. (1972). Characteristics of organizational environments and perceived environmental uncertainty. Administrative science quarterly, 17(3), 313-327.
Durach, C. F., & Wiengarten, F. (2020). Supply chain integration and national collectivism. International Journal of Production Economics, 224, 107543.
El Baz, J., & Ruel, S. (2021). Can supply chain risk management practices mitigate the disruption impacts on supply chains’ resilience and robustness? Evidence from an empirical survey in a COVID-19 outbreak era. International Journal of Production Economics, 233, 107972.
Fawcett, S. E., Ogden, J. A., Magnan, G. M., & Cooper, M. B. (2006). Organizational commitment and governance for supply chain success. International Journal of Physical Distribution & Logistics Management, 36(1).
French Jr, J. R., Israel, J., & As, D. (1960). An experiment on participation in a Norwegian factory: Interpersonal dimensions of decision-making. Human Relations, 13(1), 3-19.
Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS-SEM. European Business Review, 31(1), 2-24.
Henseler, J., Ringle, C. M., & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the Academy of Marketing Science, 43(1), 115-135.
Holmberg, S. (2000). A systems perspective on supply chain measurements. International Journal of Physical Distribution & Logistics Management, 30(10).
Huo, B., Ye, Y., Zhao, X., & Shou, Y. (2016). The impact of human capital on supply chain integration and competitive performance. International Journal of Production Economics, 178, 132-143.
Johnson, W. R. (1992). The impact of quality circle participation on job satisfaction and organizational commitment. Psychology: A Journal of Human Behavior, 29(1), 1–11.
Kenno, S. A., Lau, M. C., & Sainty, B. J. (2018). In search of a theory of budgeting: a literature review. Accounting Perspectives, 17(4), 507-553.
Kren, L. (1992). Budgetary participation and managerial performance: The impact of information and environmental volatility. Accounting Review, 67(3), 511-526.
Latham, G. P., Winters, D. C., & Locke, E. A. (1994). Cognitive and motivational effects of participation: A mediator study. Journal of Organizational behavior, 15(1), 49-63.
Liu, C.-L., Shang, K.-C., Lirn, T.-C., Lai, K.-H., & Lun, Y. V. (2018). Supply chain resilience, firm performance, and management policies in the liner shipping industry. Transportation Research Part A: Policy and Practice, 110, 202-219.
Mahajan, K., & Tomar, S. (2021). COVID‐19 and Supply Chain Disruption: Evidence from Food Markets in India. American journal of agricultural economics, 103(1), 35-52.
Mahlendorf, M. D., Schäffer, U., & Skiba, O. (2015). Antecedents of participative budgeting–A review of empirical evidence. Advances in Management Accounting, 25, 1-27.
Maiga, A. S. (2005). Antecedents and consequences of budget participation. Advances in Management Accounting, 14(1), 211-231.
Maloni, M. J., Campbell, S. M., Gligor, D. M., Scherrer, C. R., & Boyd, E. M. (2017). Exploring the effects of workforce level on supply chain job satisfaction and industry commitment. The international journal of logistics management, 28(4), 1294-1318.
Mani, S., & Mishra, M. (2020). Non-monetary levers to enhance employee engagement in organizations–“GREAT” model of motivation during the Covid-19 crisis. Strategic HR Review, 19(4), 171-175.
Mellat-Parast, M., & Spillan, J. E. (2014). Logistics and supply chain process integration as a source of competitive advantage: An empirical analysis. The international journal of logistics management, 25(2), 289-314.
Mello, J. E., & Stank, T. P. (2005). Linking firm culture and orientation to supply chain success. International Journal of Physical Distribution & Logistics Management, 35(8).
Milani, K. (1975). The relationship of participation in budget-setting to industrial supervisor performance and attitudes: a field study. The Accounting Review, 50(2), 274-284.
Mowday, R. T., Steers, R. M., & Porter, L. W. (1979). The measurement of organizational commitment. Journal of Vocational Behavior, 14(2), 224-247.
Ngo, Q.-H. (2019). Budgetary Participation's Antecedent of Information Asymmetry and its Outcomes. Asian Journal of Accounting and Governance, 12, 119-131.
Ngo, Q.-H., Doan, T.-N.-N., & Huynh, T.-N. (2017). A Study on Managers' Creation of Budgetary Slack in Emerging Economies: The Case of Vietnam. Asian Journal of Accounting Research, 2(2), 15-28.
Ngo, Q. H. (2021). Budgetary Participation in Public Sectors: A Focus on Vietnam. Transylvanian Review of Administrative Sciences, 17(64), 108-130.
Nouri, H., & Parker, R. J. (1998). The relationship between budget participation and job performance: the roles of budget adequacy and organizational commitment. Accounting, organizations and society, 23(5-6), 467-483.
Ohana, M., Meyer, M., & Swaton, S. (2013). Decision-making in social enterprises: Exploring the link between employee participation and organizational commitment. Nonprofit and Voluntary Sector Quarterly, 42(6), 1092-1110.
Parker, R. J., & Kyj, L. (2006). Vertical information sharing in the budgeting process. Accounting, organizations and society, 31(1), 27-45.
Patchen, M. (1970). Participation, achievement, and involvement on the job. Englewood Cliffs, CA: Prentice-Hall.
Petersen, K. J., Handfield, R. B., & Ragatz, G. L. (2003). A model of supplier integration into new product development. Journal of product innovation management, 20(4), 284-299.
Piprani, A. Z., Mohezar, S., & Jaafar, N. I. (2020). Supply chain integration and supply chain performance: The mediating role of supply chain resilience. International Journal of Supply Chain Management, 9, 58-73.
Ponomarov, S. Y., & Holcomb, M. C. (2009). Understanding the concept of supply chain resilience. The international journal of logistics management, 20(1).
Putti, J. M., Aryee, S., & Phua, J. (1990). Communication relationship satisfaction and organizational commitment. Group & Organization Studies, 15(1), 44-52.
Quirin, J. J., Donnelly, D. P., & O Bryan, D. (2000). Consequences of participative budgeting: The roles of budget-based compensation, organizational commitment, and managerial performance. Advances in Management Accounting, 9, 127-144.
Reardon, T., Mishra, A., Nuthalapati, C. S., Bellemare, M. F., & Zilberman, D. (2020). COVID-19’s disruption of India’s transformed food supply chains. Economic and Political Weekly, 55(18), 18-22.
Remko, V. H. (2020). Research opportunities for a more resilient post-COVID-19 supply chain–closing the gap between research findings and industry practice. International Journal of Operations & Production Management, 40(4), 341-355.
Salam, M. A. (2011). Supply chain commitment and business process integration: The implications of Confucian dynamism. European Journal of Marketing, 45(3).
Schappe, S. P., & Doran, A. C. (1997). How does fair treatment affect employee commitment to an organization? A field study of financial holding company employees. The Mid-Atlantic Journal of Business, 33(3), 191.
Shields, J. F., & Shields, M. D. (1998). Antecedents of participative budgeting. Accounting, organizations and society, 23(1), 49-76.
Siagian, H., Tarigan, Z. J. H., & Jie, F. (2021). Supply chain integration enables resilience, flexibility, and innovation to improve business performance in COVID-19 era. Sustainability, 13(9), 4669.
Sreedevi, R., & Saranga, H. (2017). Uncertainty and supply chain risk: The moderating role of supply chain flexibility in risk mitigation. International Journal of Production Economics, 193, 332-342.
Turkulainen, V., Roh, J., Whipple, J. M., & Swink, M. (2017). Managing internal supply chain integration: integration mechanisms and requirements. Journal of Business Logistics, 38(4), 290-309.
Vanichchinchai, A. (2012). The relationship between employee involvement, partnership management and supply performance: Findings from a developing country. International Journal of Productivity and Performance Management, 61(2).
Winata, L., & Mia, L. (2005). Information technology and the performance effect of managers’ participation in budgeting: evidence from the hotel industry. International Journal of Hospitality Management, 24(1), 21-39.
Wong, C. W., Wong, C. Y., & Boon-Itt, S. (2013). The combined effects of internal and external supply chain integration on product innovation. International Journal of Production Economics, 146(2), 566-574.
Xiao, Y., Zheng, X., Pan, W., & Xie, X. (2010). Trust, relationship commitment and cooperative performance: supply chain management. Chinese Management Studies, 4(3).
Yahya, M. N., Ahmad, N. N. N., & Fatima, A. H. (2008). Budgetary participation and performance: some Malaysian evidence. International Journal of Public Sector Management, 21(6).
Zainuddin, Y., Yahya, S., Kader Ali, N. N., & Abuenniran, A. S. (2008). The consequences of information asymmetry, task and environmental uncertainty on budget participation: evidence from Malaysian managers. International Journal of Managerial and Financial Accounting, 1(1), 97-114.
Zhang, Y., Zhao, C., & Pang, B. (2018). Budget allocation in coping with supply chain disruption risks. International Journal of Production Research, 56(12), 4152-4167.
Zhao, X., Lynch Jr, J. G., & Chen, Q. (2010). Reconsidering Baron and Kenny: Myths and truths about mediation analysis. Journal of consumer research, 37(2), 197-206.
Aggarwal, S. (2018). Do rural roads create pathways out of poverty? Evidence from India. Journal of Development Economics, 133, 375-395.
Alfalla-Luque, R., Marin-Garcia, J. A., & Medina-Lopez, C. (2015). An analysis of the direct and mediated effects of employee commitment and supply chain integration on organisational performance. International Journal of Production Economics, 162, 242-257.
Allen, N. J., & Meyer, J. P. (1996). Affective, continuance, and normative commitment to the organization: An examination of construct validity. Journal of Vocational Behavior, 49(3), 252-276.
Argyris, C. (1952). The impact of budgets on people: Controllership foundation.
Basnet, C. (2013). The measurement of internal supply chain integration. Management Research Review, 36(2), 153-172.
Covaleski, M. A., Evans III, J. H., Luft, J. L., & Shields, M. D. (2003). Budgeting research: three theoretical perspectives and criteria for selective integration. Journal of Management Accounting Research, 15(1), 3-49.
Derfuss, K. (2009). The relationship of budgetary participation and reliance on accounting performance measures with individual-level consequent variables: a meta-analysis. European Accounting Review, 18(2), 203-239.
Derfuss, K. (2015). Relating Context Variables to Participative Budgeting and Evaluative Use of Performance Measures: A Meta‐analysis. Abacus, 51(2), 238-278.
Derfuss, K. (2016). Reconsidering the participative budgeting–performance relation: A meta-analysis regarding the impact of level of analysis, sample selection, measurement, and industry influences. The British Accounting Review, 48(1), 17-37.
Downey, H. K., Hellriegel, D., & Slocum Jr, J. W. (1975). Environmental uncertainty: The construct and its application. Administrative science quarterly, 20(4), 613-629.
Droge, C., Vickery, S. K., & Jacobs, M. A. (2012). Does supply chain integration mediate the relationships between product/process strategy and service performance? An empirical study. International Journal of Production Economics, 137(2), 250-262.
Duchek, S. (2020). Organizational resilience: a capability-based conceptualization. Business Research, 13(1), 215-246.
Duncan, R. B. (1972). Characteristics of organizational environments and perceived environmental uncertainty. Administrative science quarterly, 17(3), 313-327.
Durach, C. F., & Wiengarten, F. (2020). Supply chain integration and national collectivism. International Journal of Production Economics, 224, 107543.
El Baz, J., & Ruel, S. (2021). Can supply chain risk management practices mitigate the disruption impacts on supply chains’ resilience and robustness? Evidence from an empirical survey in a COVID-19 outbreak era. International Journal of Production Economics, 233, 107972.
Fawcett, S. E., Ogden, J. A., Magnan, G. M., & Cooper, M. B. (2006). Organizational commitment and governance for supply chain success. International Journal of Physical Distribution & Logistics Management, 36(1).
French Jr, J. R., Israel, J., & As, D. (1960). An experiment on participation in a Norwegian factory: Interpersonal dimensions of decision-making. Human Relations, 13(1), 3-19.
Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS-SEM. European Business Review, 31(1), 2-24.
Henseler, J., Ringle, C. M., & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the Academy of Marketing Science, 43(1), 115-135.
Holmberg, S. (2000). A systems perspective on supply chain measurements. International Journal of Physical Distribution & Logistics Management, 30(10).
Huo, B., Ye, Y., Zhao, X., & Shou, Y. (2016). The impact of human capital on supply chain integration and competitive performance. International Journal of Production Economics, 178, 132-143.
Johnson, W. R. (1992). The impact of quality circle participation on job satisfaction and organizational commitment. Psychology: A Journal of Human Behavior, 29(1), 1–11.
Kenno, S. A., Lau, M. C., & Sainty, B. J. (2018). In search of a theory of budgeting: a literature review. Accounting Perspectives, 17(4), 507-553.
Kren, L. (1992). Budgetary participation and managerial performance: The impact of information and environmental volatility. Accounting Review, 67(3), 511-526.
Latham, G. P., Winters, D. C., & Locke, E. A. (1994). Cognitive and motivational effects of participation: A mediator study. Journal of Organizational behavior, 15(1), 49-63.
Liu, C.-L., Shang, K.-C., Lirn, T.-C., Lai, K.-H., & Lun, Y. V. (2018). Supply chain resilience, firm performance, and management policies in the liner shipping industry. Transportation Research Part A: Policy and Practice, 110, 202-219.
Mahajan, K., & Tomar, S. (2021). COVID‐19 and Supply Chain Disruption: Evidence from Food Markets in India. American journal of agricultural economics, 103(1), 35-52.
Mahlendorf, M. D., Schäffer, U., & Skiba, O. (2015). Antecedents of participative budgeting–A review of empirical evidence. Advances in Management Accounting, 25, 1-27.
Maiga, A. S. (2005). Antecedents and consequences of budget participation. Advances in Management Accounting, 14(1), 211-231.
Maloni, M. J., Campbell, S. M., Gligor, D. M., Scherrer, C. R., & Boyd, E. M. (2017). Exploring the effects of workforce level on supply chain job satisfaction and industry commitment. The international journal of logistics management, 28(4), 1294-1318.
Mani, S., & Mishra, M. (2020). Non-monetary levers to enhance employee engagement in organizations–“GREAT” model of motivation during the Covid-19 crisis. Strategic HR Review, 19(4), 171-175.
Mellat-Parast, M., & Spillan, J. E. (2014). Logistics and supply chain process integration as a source of competitive advantage: An empirical analysis. The international journal of logistics management, 25(2), 289-314.
Mello, J. E., & Stank, T. P. (2005). Linking firm culture and orientation to supply chain success. International Journal of Physical Distribution & Logistics Management, 35(8).
Milani, K. (1975). The relationship of participation in budget-setting to industrial supervisor performance and attitudes: a field study. The Accounting Review, 50(2), 274-284.
Mowday, R. T., Steers, R. M., & Porter, L. W. (1979). The measurement of organizational commitment. Journal of Vocational Behavior, 14(2), 224-247.
Ngo, Q.-H. (2019). Budgetary Participation's Antecedent of Information Asymmetry and its Outcomes. Asian Journal of Accounting and Governance, 12, 119-131.
Ngo, Q.-H., Doan, T.-N.-N., & Huynh, T.-N. (2017). A Study on Managers' Creation of Budgetary Slack in Emerging Economies: The Case of Vietnam. Asian Journal of Accounting Research, 2(2), 15-28.
Ngo, Q. H. (2021). Budgetary Participation in Public Sectors: A Focus on Vietnam. Transylvanian Review of Administrative Sciences, 17(64), 108-130.
Nouri, H., & Parker, R. J. (1998). The relationship between budget participation and job performance: the roles of budget adequacy and organizational commitment. Accounting, organizations and society, 23(5-6), 467-483.
Ohana, M., Meyer, M., & Swaton, S. (2013). Decision-making in social enterprises: Exploring the link between employee participation and organizational commitment. Nonprofit and Voluntary Sector Quarterly, 42(6), 1092-1110.
Parker, R. J., & Kyj, L. (2006). Vertical information sharing in the budgeting process. Accounting, organizations and society, 31(1), 27-45.
Patchen, M. (1970). Participation, achievement, and involvement on the job. Englewood Cliffs, CA: Prentice-Hall.
Petersen, K. J., Handfield, R. B., & Ragatz, G. L. (2003). A model of supplier integration into new product development. Journal of product innovation management, 20(4), 284-299.
Piprani, A. Z., Mohezar, S., & Jaafar, N. I. (2020). Supply chain integration and supply chain performance: The mediating role of supply chain resilience. International Journal of Supply Chain Management, 9, 58-73.
Ponomarov, S. Y., & Holcomb, M. C. (2009). Understanding the concept of supply chain resilience. The international journal of logistics management, 20(1).
Putti, J. M., Aryee, S., & Phua, J. (1990). Communication relationship satisfaction and organizational commitment. Group & Organization Studies, 15(1), 44-52.
Quirin, J. J., Donnelly, D. P., & O Bryan, D. (2000). Consequences of participative budgeting: The roles of budget-based compensation, organizational commitment, and managerial performance. Advances in Management Accounting, 9, 127-144.
Reardon, T., Mishra, A., Nuthalapati, C. S., Bellemare, M. F., & Zilberman, D. (2020). COVID-19’s disruption of India’s transformed food supply chains. Economic and Political Weekly, 55(18), 18-22.
Remko, V. H. (2020). Research opportunities for a more resilient post-COVID-19 supply chain–closing the gap between research findings and industry practice. International Journal of Operations & Production Management, 40(4), 341-355.
Salam, M. A. (2011). Supply chain commitment and business process integration: The implications of Confucian dynamism. European Journal of Marketing, 45(3).
Schappe, S. P., & Doran, A. C. (1997). How does fair treatment affect employee commitment to an organization? A field study of financial holding company employees. The Mid-Atlantic Journal of Business, 33(3), 191.
Shields, J. F., & Shields, M. D. (1998). Antecedents of participative budgeting. Accounting, organizations and society, 23(1), 49-76.
Siagian, H., Tarigan, Z. J. H., & Jie, F. (2021). Supply chain integration enables resilience, flexibility, and innovation to improve business performance in COVID-19 era. Sustainability, 13(9), 4669.
Sreedevi, R., & Saranga, H. (2017). Uncertainty and supply chain risk: The moderating role of supply chain flexibility in risk mitigation. International Journal of Production Economics, 193, 332-342.
Turkulainen, V., Roh, J., Whipple, J. M., & Swink, M. (2017). Managing internal supply chain integration: integration mechanisms and requirements. Journal of Business Logistics, 38(4), 290-309.
Vanichchinchai, A. (2012). The relationship between employee involvement, partnership management and supply performance: Findings from a developing country. International Journal of Productivity and Performance Management, 61(2).
Winata, L., & Mia, L. (2005). Information technology and the performance effect of managers’ participation in budgeting: evidence from the hotel industry. International Journal of Hospitality Management, 24(1), 21-39.
Wong, C. W., Wong, C. Y., & Boon-Itt, S. (2013). The combined effects of internal and external supply chain integration on product innovation. International Journal of Production Economics, 146(2), 566-574.
Xiao, Y., Zheng, X., Pan, W., & Xie, X. (2010). Trust, relationship commitment and cooperative performance: supply chain management. Chinese Management Studies, 4(3).
Yahya, M. N., Ahmad, N. N. N., & Fatima, A. H. (2008). Budgetary participation and performance: some Malaysian evidence. International Journal of Public Sector Management, 21(6).
Zainuddin, Y., Yahya, S., Kader Ali, N. N., & Abuenniran, A. S. (2008). The consequences of information asymmetry, task and environmental uncertainty on budget participation: evidence from Malaysian managers. International Journal of Managerial and Financial Accounting, 1(1), 97-114.
Zhang, Y., Zhao, C., & Pang, B. (2018). Budget allocation in coping with supply chain disruption risks. International Journal of Production Research, 56(12), 4152-4167.
Zhao, X., Lynch Jr, J. G., & Chen, Q. (2010). Reconsidering Baron and Kenny: Myths and truths about mediation analysis. Journal of consumer research, 37(2), 197-206.