A. Participatory OBJECTIVES AND PERFORMANCE BUDGETINGBoth the psychology of learning and behavioral accounting focuses on the consequences of achievement goals or standards of value in a performance, so that further developments in accounting behavioral test result of the participatory budget in a performance.
B. ACHIEVEMENT GOALS AND TASK PERFORMANCEEvidence in PsychologyThe objective can be defined as "what is to be achieved by someone .... in the form of an object or purpose of an act!", In accounting can be equated with performance standards, which are the result of motivation, behavior and job performance.Among the attributes of the destination is as follows:1. Goal specifity (goal setting)namely, the translation from stage performance to be achieved in a clear and unequivocal.2. Goal difficulty (barriers purposes)namely, is every possibility that will happen in the achievement of objectives.
Mechanisms, psychological processes and activities that berpengaruhi for the effects of the achievement of objectives include:a) direction (instructions):that is a fact that an indication of what is required in achieving a goal.b) effort (effort):that all efforts are deployed in the achievement of objectivesc) persistence (persistence):namely perseverance in carrying out individual tasksd) development strategy (strategy development):which is a development strategy or plan so that this goal can be achieved
Evidence in AccountingResults from research using budget model predicts that:1. subjects in the high budget differs from moderate budget2. performance will increase in full with the directed structure3. the differences in performance between the subjects of planning a formal reception with proceeds back through non-formal.
Towards a theoretical framework: The Role of Task uncertaintyNaylor and Ilgen assume, however, a study should be expanded to examine the relationship between achievement goal variables and performance. Hirst gave the reasons why the need for such research, namely "1. in certain circumstances for the purpose pencapain not have a positive effect on performance2. moderate knowledge about variables can also write the practical implications
C. BUDGET AND PERFORMANCE ParticipatoryThe role of a budget is to improve the behavior, productivity, and / or a performance. The role of budget and performance in making a decision can be defined as an organizational process that involves individual and have influence over decisions that directly affect each individual.
D. FACTORS RELATED TO MODERATE THE RELATIONSHIP BETWEEN THE BUDGET AND PERFORMANCE ParticipatoryViews on the relationship between participative budgeting and performance in general conditions universalistic views known. Another view of the relationship between the budget and is halfway between organizational performance, common tasks, structure, perilakuan and personality variables, known as a contingency perspective. This view calculates the impact of motivation, leadership, job uncertainty, unclear roles, structure recognition, awareness of the incompatibility, authority, environmental monitoring, and others.
E. BUDGET AND PERFORMANCE MOTIVATION ParticipatoryThe relationship between motivation and performance of the budget is positive that the participation and motivation can be equated with how the participation and performance is influenced by motivation. In preparation for making a decision, the motivation has considerable influence decisions taken in order to benefit from the efficient to the organization.
F. LEADERSHIP STYLES, ORGANIZATIONAL, PERFORMANCE AND BUDGET ParticipatoryLearning the relationship between managerial leadership styles and sizes of the effectiveness of the organization, such as the performance had mixed results. Hopwood divided into three styles of evaluation based on the use of data, namely: budget-imposed style, profit-consciousness style, and non-accounting style. Leadership style can be influenced by the characteristics of a strong performance budget.
G. ROLES AND BUDGET Participatory obscurity
The unclear role clearly defined as information that is lost with the full awareness in relation to the role of the method to fill the role and function of the consequences of role performance. The ambiguity is found as the negative consequences of satisfaction in work, performance and effort. Also a negative impact on the participatory budget. The relationship between job satisfaction and participatory budgeting can be explained indirectly, where there are parts that reduce uncertainty and one can increase work satisfaction and performance.
H. AWARDS AND BUDGET STRUCTURE ParticipatoryIn organizations there are consequences for its members, both positive and negative and appreciation contingencies associated with the budget. Cherrington predict some things, namely:1. task performance is a function of contingency awards-where high performance is the expectation of a mutually agreed conditions2. there is a direct relationship between events that have occurred and the level of satisfaction
CONSCIOUSNESS AND THE BUDGET WILL incompatibility with Participatory
Each individual has their own preferred alternative in resolving discrepancies in accordance with their experience. They tried to reduce the discrepancy by collecting information or to adopt behaviors that put pressure on the positive aspects to them select and eliminate the negative pressure on the aspect. Tiller test a model of participatory budgeting that menspesifikasikannya into three conditions, which each participatory budget will be increased commitment to the achievement of budget and improve the performance, namely:• in a weak condition of payment (the inadequacy of truth)• a high budget (reluctance consequences)• participation (freedom felt in decision-making)
PERSONALITY FACTORS AND BUDGET Participatory1) AuthorizeAuthorization is the part that belongs to the variables that have a moderate impact on the participatory budget. Individual authorization level can explain the combined results of participatory budgeting and performance, so with a clear budget can provide a high level of satisfaction and a positive effect on performance.2) The environment of SupervisionEnvironmental monitoring is the distribution of individuals where each individual has a responsibility for what happened to them. The function of supervision is that each individual has control that can turn something into what they want, in this case to conform with the agreed budget.3) Pelz EffectResearchers have studied the effect of leadership and influence the strength of the boss in the relationship with subordinates. Evidence is known as the Pelz Effect, showing the existence of relations of power influence the level of supervisor and subordinate satisfaction with the performance of the leadership.According to Pelz notes: "if a leader has the effect of small forces, it will not help in controlling behavior, it will have much affect real for employees."
B. ACHIEVEMENT GOALS AND TASK PERFORMANCEEvidence in PsychologyThe objective can be defined as "what is to be achieved by someone .... in the form of an object or purpose of an act!", In accounting can be equated with performance standards, which are the result of motivation, behavior and job performance.Among the attributes of the destination is as follows:1. Goal specifity (goal setting)namely, the translation from stage performance to be achieved in a clear and unequivocal.2. Goal difficulty (barriers purposes)namely, is every possibility that will happen in the achievement of objectives.
Mechanisms, psychological processes and activities that berpengaruhi for the effects of the achievement of objectives include:a) direction (instructions):that is a fact that an indication of what is required in achieving a goal.b) effort (effort):that all efforts are deployed in the achievement of objectivesc) persistence (persistence):namely perseverance in carrying out individual tasksd) development strategy (strategy development):which is a development strategy or plan so that this goal can be achieved
Evidence in AccountingResults from research using budget model predicts that:1. subjects in the high budget differs from moderate budget2. performance will increase in full with the directed structure3. the differences in performance between the subjects of planning a formal reception with proceeds back through non-formal.
Towards a theoretical framework: The Role of Task uncertaintyNaylor and Ilgen assume, however, a study should be expanded to examine the relationship between achievement goal variables and performance. Hirst gave the reasons why the need for such research, namely "1. in certain circumstances for the purpose pencapain not have a positive effect on performance2. moderate knowledge about variables can also write the practical implications
C. BUDGET AND PERFORMANCE ParticipatoryThe role of a budget is to improve the behavior, productivity, and / or a performance. The role of budget and performance in making a decision can be defined as an organizational process that involves individual and have influence over decisions that directly affect each individual.
D. FACTORS RELATED TO MODERATE THE RELATIONSHIP BETWEEN THE BUDGET AND PERFORMANCE ParticipatoryViews on the relationship between participative budgeting and performance in general conditions universalistic views known. Another view of the relationship between the budget and is halfway between organizational performance, common tasks, structure, perilakuan and personality variables, known as a contingency perspective. This view calculates the impact of motivation, leadership, job uncertainty, unclear roles, structure recognition, awareness of the incompatibility, authority, environmental monitoring, and others.
E. BUDGET AND PERFORMANCE MOTIVATION ParticipatoryThe relationship between motivation and performance of the budget is positive that the participation and motivation can be equated with how the participation and performance is influenced by motivation. In preparation for making a decision, the motivation has considerable influence decisions taken in order to benefit from the efficient to the organization.
F. LEADERSHIP STYLES, ORGANIZATIONAL, PERFORMANCE AND BUDGET ParticipatoryLearning the relationship between managerial leadership styles and sizes of the effectiveness of the organization, such as the performance had mixed results. Hopwood divided into three styles of evaluation based on the use of data, namely: budget-imposed style, profit-consciousness style, and non-accounting style. Leadership style can be influenced by the characteristics of a strong performance budget.
G. ROLES AND BUDGET Participatory obscurity
The unclear role clearly defined as information that is lost with the full awareness in relation to the role of the method to fill the role and function of the consequences of role performance. The ambiguity is found as the negative consequences of satisfaction in work, performance and effort. Also a negative impact on the participatory budget. The relationship between job satisfaction and participatory budgeting can be explained indirectly, where there are parts that reduce uncertainty and one can increase work satisfaction and performance.
H. AWARDS AND BUDGET STRUCTURE ParticipatoryIn organizations there are consequences for its members, both positive and negative and appreciation contingencies associated with the budget. Cherrington predict some things, namely:1. task performance is a function of contingency awards-where high performance is the expectation of a mutually agreed conditions2. there is a direct relationship between events that have occurred and the level of satisfaction
CONSCIOUSNESS AND THE BUDGET WILL incompatibility with Participatory
Each individual has their own preferred alternative in resolving discrepancies in accordance with their experience. They tried to reduce the discrepancy by collecting information or to adopt behaviors that put pressure on the positive aspects to them select and eliminate the negative pressure on the aspect. Tiller test a model of participatory budgeting that menspesifikasikannya into three conditions, which each participatory budget will be increased commitment to the achievement of budget and improve the performance, namely:• in a weak condition of payment (the inadequacy of truth)• a high budget (reluctance consequences)• participation (freedom felt in decision-making)
PERSONALITY FACTORS AND BUDGET Participatory1) AuthorizeAuthorization is the part that belongs to the variables that have a moderate impact on the participatory budget. Individual authorization level can explain the combined results of participatory budgeting and performance, so with a clear budget can provide a high level of satisfaction and a positive effect on performance.2) The environment of SupervisionEnvironmental monitoring is the distribution of individuals where each individual has a responsibility for what happened to them. The function of supervision is that each individual has control that can turn something into what they want, in this case to conform with the agreed budget.3) Pelz EffectResearchers have studied the effect of leadership and influence the strength of the boss in the relationship with subordinates. Evidence is known as the Pelz Effect, showing the existence of relations of power influence the level of supervisor and subordinate satisfaction with the performance of the leadership.According to Pelz notes: "if a leader has the effect of small forces, it will not help in controlling behavior, it will have much affect real for employees."
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