his research investigated the antecedent budgetary participation (need
for achievement and work attitude), then assess the impact on employees’ job
performance.
The data were obtained using questionnaires that distributed to
respondents. Seventy two respondents were chosen as samples and path analysis
was used as techniques to analyze the data.
The result of this research showed that need for achievement has
significant positive association with budgetary participation. However, the result
found that there is no significant association between work attitude and budgetary
participation. Furthermore, the researcher found that budgetary participation had
a significant positive association with job performance (e.i managerial
performance). The researcher concludes that when employees have a higher need
for achievement, they will tend to higher participation in budgetary process, and
this condition will enhance employees’ job performance. Here, budgetary
participation acted as mediating variable between need for achievement and job
performance.
Keywords: Need for achievement, work attitude, budgetary participation, job
performance, path analysis
