The role of organizational fairness and motivation in the relationship between budget participation and managerial performance: A conceptual paper. Australian Journal of Basic and Applied Sciences

Abstract: The debates related to the role of budget participation in organizations have attracted the attention of management accounting researchers for decades. However studies examining the relationship between budget participation and performance have found inconsistent results ranging from positive relationship to negative relationship. The inconsistent findings have encouraged researchers to further investigate for the existence of mediating variables in the relationship between budget participation and managerial performance. In this study, a more comprehensive model of participative budgeting that incorporates the element of fairness and motivation is proposed. Participation is modeled to have an indirect effect on performance through two intervening variables of organizational fairness and motivation. In particular, the objective of this study is to examine the relationship between budget participation and managerial performance. This study also aims to examine the mediating role of organizational fairness and motivation in the relationship between budget participation and managerial performance

The role of procedural fairness in the relationship between budget participation and motivation

Previous studies have provided inconsistent empirical findings in the relationship between budget participation and motivation. It is argued that these conflicting findings may be due to mediating variables. Fairness consideration may be an essential mediating variable that may increase the motivation of employees. Thus, the purpose of this study is to examine the mediating role of procedural fairness in the relationship between budget participation and motivation. The fairness perceptions of employees are important because they can demotivate the employees if any unfair conditions exist in budget creation. The fairness perceptions also ensure that all members of the organization are motivated to achieve the organization's goals. The framework of this study is developed based on the goal setting theory. Through the involvement of managers in preparing budget, a clearer and attainable budget can be set, which fosters the motivation level of individuals. Goal setting theory also recognized the importance of reasonable and fair goals as it enhances favorable attitude and behavior of employees in the organization. However the effect of fairness perceptions in the relationship between budget participation and motivation has not been systematically evaluated. As such, using the goal setting theory, this study attempts to examine whether budget participation increases the perceptions of fairness, which in turn increases motivation. It is argued that by participating in the budget setting process, a fair budget can be determined from a fair process employed, thus increasing the likelihood of improving individuals' motivation. Utilizing the Partial Least Square technique in analyzing data, based on survey questionnaires of Malaysian managers, the results are as expected. Procedural fairness plays a role as mediating variable in the relationship between budget participation and motivation. This result suggests the importance of maintaining fairness in the management control system in the organization. The involvement of managers in budget setting process promotes a favorable behavior of the managers that increase their perception of fairness which may consequently increase their motivation

The role of organizational fairness and motivation in the relationship between budget participation and managerial performance: A conceptual paper

The debates related to the role of budget participation in organizations have attracted the attention of management accounting researchers for decades. However studies examining the relationship between budget participation and performance have found inconsistent results ranging from positive relationship to negative relationship. The inconsistent findings have encouraged researchers to further investigate for the existence of mediating variables in the relationship between budget participation and managerial performance. In this study, a more comprehensive model of participative budgeting that incorporates the element of fairness and motivation is proposed. Participation is modeled to have an indirect effect on performance through two intervening variables of organizational fairness and motivation. In particular, the objective of this study is to examine the relationship between budget participation and managerial performance. This study also aims to examine the mediating role of organizational fairness and motivation in the relationship between budget participation and managerial performance

Workplace fairness, information sharing and employee performance in a budget setting: an empirical study

The importance that workplace fairness and information sharing has on employees’ performance has gained a significant attention from researchers and practitioners. However, no empirical evidence on the combined role of both workplace fairness and information sharing on employee performance has been found so far. Thus the purpose of this study is to examine the effects of workplace fairness and information sharing on employees’ performance in a budget setting. A set of direct and indirect hypotheses are tested using survey data collected from 108 sub-unit managers from various industries, randomly selected from Bursa Malaysia (the stock exchange of Malaysia). The findings indicate that both workplace fairness and information sharing are positively associated with improved employee performance in a participative budget setting. Furthermore, information sharing mediates the relationship between workplace fairness and employee performance. This suggests that when employees perceive the budgeting process as being fair, they would be more willing to share information, which will then lead to improved employee performance

Meta-analysis of food supply chain: pre, during and post COVID-19 pandemic

Abstract Background Despite the unprecedented impact of COVID-19 on the food supply chain since 2020. Understanding the current trends of research and scenarios in the food supply chain is critical for developing effective strategies to address the present issue. This study aims to provide comprehensive insights into the pre, during, and post COVID-19 pandemic in the food supply chain. Methodology This study used the Scopus database from 1995 to November 6, 2022, to analyse the food supply chain. Bibliometric analysis was conducted using VOSviewer software to create knowledge maps and visualizations for co-occurrence, co-authorship, and country collaboration. Biblioshiny, a shiny app for the Bibliometrix R package, was then used to explore theme evaluation path maps in the research domain. Results The bibliometric analysis of 2523 documents provides important insights into present and future publication trends. Top author keywords included blockchain, traceability, food safety, sustainability, and supply chain management. The Sustainability (Switzerland) journal ranked first in productivity, and the International Journal of Production Economics received the highest citations. The United Kingdom was the most productive country, collaborating with partners in Europe, Asia, and North America. The Netherlands had the highest percentage of documents with international authors, while India and China had the lowest. The thematic evaluation maps revealed that articles focused on important research topics including food processing industry, information sharing, risk assessment, decision-making, biodiversity, food safety, and food waste. Conclusion This study contribute to the growing body of literature on the food supply chain by providing a comprehensive analysis of research trends during different phases of the pandemic. The findings can be used to inform policymakers and industry leaders about the measures required to build a more resilient and sustainable food supply chain infrastructure for the future. This study considered only Scopus online database for bibliometric analysis, which may have limited the search strategy. Future studies are encouraged to consider related published articles by linking multiple databases

Escalating progression of mental health disorders during the COVID-19 pandemic: Evidence from a nationwide survey.

Since the first nationwide movement control order was implemented on 18 March 2020 in Malaysia to contain the coronavirus disease 2019 (COVID-19) outbreak, to what extent the uncertainty and continuous containment measures have imposed psychological burdens on the population is unknown. This study aimed to measure the level of mental health of the Malaysian public approximately 2 months after the pandemic's onset. Between 12 May and 5 September 2020, an anonymous online survey was conducted. The target group included all members of the Malaysian population aged 18 years and above. The Depression Anxiety Stress Scale (DASS-21) was used to assess mental health. There were increased depressive, anxiety and stress symptoms throughout the study period, with the depression rates showing the greatest increase. During the end of the data collection period (4 August-5 September 2020), there were high percentages of reported depressive (59.2%) and anxiety (55.1%) symptoms compared with stress (30.6%) symptoms. Perceived health status was the strongest significant predictor for depressive and anxiety symptoms. Individuals with a poorer health perception had higher odds of developing depression (odds ratio [OR] = 5.68; 95% confidence interval [CI] 3.81-8.47) and anxiety (OR = 3.50; 95%CI 2.37-5.17) compared with those with a higher health perception. By demographics, young people-particularly students, females and people with poor financial conditions-were more vulnerable to mental health symptoms. These findings provide an urgent call for increased attention to detect and provide intervention strategies to combat the increasing rate of mental health problems in the ongoing COVID-19 pandemic