314

DAFTAR PUSTAKA

Abdul-Nasiru Inusah amp Mensah Robert amp Amponsah-Tawiah Kwesi amp Simpeh

Kwabena amp Kumasey Anthony (2014) Organisational Commitment in the

Public Service of Ghana An Empirical Study

Abernethy MA and JU Stoelwinder (1991) Budget use task uncertainty

system goal orientation and subunit performance A test of the fit hypothesis

in not-for-profit hospitals Accountancy Organizations and Society 105-119

Al Zefeiti Salim (2017) The Influence of Organizational Commitment on Omani

Public Employeesrsquo Work Performance International Review of Management

and Marketing 7 151-160

Aldrich H 1979 Organizations and Environments Englewood Cliffs NJ

Prentice-Hall

Allen amp Meyer 1997Commitment in the worplace theory research and application

Sage Publications California

Allen amp Meyer 1997Commitment in the worplace theory research and application

Sage Publications California

Allen N J and Meyer J P (1990) The Measurement and Antecedents of

Affective Continuance and Normative Commitment to the Organization

Journal of Occupational Psychology 1-18

Allen N J and Meyer J P (1991) A Three-Component Conceptualization of

Organizational Commitment Human Resource Management Review 61-89

Allen NJ dan JP Meyer 1991 The Measurement and Antecedents of Affective

Continuanceand Normative Commitment to the Org

Allen NJ dan JP Meyer 1991 The Measurement and Antecedents of Affective

Continuance and Normative Commitment to the Organizational Journal of

Occupational Psychology 63 (1) 1-18

Andreas Dockel amp S Basson Johan amp Coetzee Melinde (2003) The Effect Of

Retention Factors On Organisational Commitment An Investigation Of High

Technology Employees South African Journal of Human Resource

Management 4 104102sajhrmv4i291

Andreassen T W 1994 ldquoSatisfaction Loyalty and Reputation as Indicators of

Customer Orientation in the Public Sectorrdquo International Journal of Public

Sector Management Vol 7 No2 p16-34

315

Andrews AJ et al (2008) A thermodynamic model for Nap1-histone interactions J

Biol Chem 283(47)32412-8

Andrews et al 2008 J Andrews S Shakkottai R Heath N Jindal M Haenggi

R Berry D Guo M Neely S Weber S Jafar A Yener Rethinking

information theory for mobile adhoc networks IEEE Communications

Magazine 46 (12) Dec-2008 pp 94 ndash 101

Andrews M 2008 Are One-best-way Models of Effective Government Suitable

for Developing Countries Harvard Kennedy School Working Paper 08-14

Andrews R GA Boyne KJ Meier LJ OrsquoToole Jr and RW Walker (2005)

ldquoRepresentative Bureaucracy Organizational Strategy and Public Service

Performance An Empirical Analysis of English Local Governmentrdquo Journal

of Public Administration Research and Theory 15(4) pp 489-504

Andrews Rhys amp Boyne George amp Law Jennifer amp Walker Richard (2007)

Organizational Strategy External Regulation and Public Service

Performance Public Administration 86 185 - 203 101111j1467-

9299200700695x

Anthony R N dan Govindarajan 2003 Sistem Pengendalian Manajemen

Penerbit Salemba Empat Edisi1 Buku 2

Anthony R N dan Govindarajan 2003 Sistem Pengendalian Manajemen

Penerbit Salemba Empat Edisi1 Buku 2

Anthony Robert N and Govindarajan 1992 Management Control System

Ninth Edition New Jersey Mc Graw Hill

Argyris C(1952) ldquoThe Impact Budget on People The Controllership oundation

Incrdquo The Scool of Business and Public Administration Cornell Univercity

Argyris C(1952) ldquoThe Impact Budget on People The Controllership Foundation

Incrdquo The Scool of Business and Public Administration Cornell Univercity

Argyris 1952 Organizational Leadership dan Participation management The

Journal of Business Vol XXVII (January) 1-7

Armstrong Michael 2006 A Handbook of Human Resource Management Practice

Edition London Kogan Page

Baiman S 1990 Agency Research in Managerial Accounting A Second Look

Accounting Organizations and Society 15(4) pp 314-371

Bambang Riyanto 2012 Dasar-dasar Pembelanjaan Edisi 4 Yogyakarta BPFE

Beblavyacute M Baťo R amp Mederly P (2002) Budgeting and Management of Public

Expenditure

316

Beck K and Wilson K (2000) Development of affective organizational

commitment A cross sequential examination of change with tenure Journal

of Vocational Behavior 56 114-36

Bernaciak et al (2018) Participatory Budgeting as a Tool of Environmental

Improvements in Polish Cities Economic and Environmental Studies 17

1025167ees20174416

Boockholdt J (1999) Accounting Information Systems Transaction Processing

and Control The Mac-Graw-Hill companies

Boyne G 2003 Sources of Public Service Improvement a Critical Review and

Research Agenda Journal of Public Administration Research and Theory

13 3 pp 367-394

Brownell P dan M McInnes 1986 Budgetary Participation Motivation and

Managerial Performance The Acccounting Review Vol LXI(4) October

587-600

Brownell P amp McInnes M (1983) Budgetary Participation Motivation and

Managerial Performance The Accounting Review 61(4) 587-600

Brownell P and M McInnes 1986 Budgetary participation motivation and

managerial performance The Accounting Review 61 (October) 587-600

Bruns W and Waterhouse J (1975) Budegetary control and organizational

structure Journal of Accounting Research 177-203

Bryan J F dan Locke E A (1967) Goal Setting as A Means of Increasing

Motivation Journal of Applied Psychology pp 274-277

C Stedry Andrew (1960) Budget Control and Cost Behavior Carnegie Institute

of Technology 1959 Bibliography p 155-161

Camilleri E (2006) Towards Developing an Organisational Commitment - Public

Service Motivation Model for the Maltese Public Service

Employees Public Policy and Administration 21(1) 63ndash83

Campbell D S Datar S Kulp and V G Narayanan 2003 Using the balanced

scorecard as a control system for monitoring and revising corporate strategy

Working paper Harvard Business School

Campbell J Finch D Allport C Erickson H C and Swain M A (1985) A

theoretical approach to nursing assessment Journal of Advanced Nursing 10

111-115

Chalos P dan M C Poon 2000 Participation and Performance in Capital

Budgeting TeamsBehavioral Research in Accounting 12 199a

317

Chenhall RH and Brownell P (1988) bdquoThe Effect of Participative Budgeting on

Job Satisfaction and Performance Role Ambiguity as an intervening

variable‟ Accounting Organisations and Society 13(3) pp 225ndash233

Cherrington DJ and JO Cherrington 1973 Appropriate reinforcement

contingencies in the budgeting process Journal of Accounting Research

11 225-253

Chong V K K M Chong 2002 Budget Goal Commitment and Information

Effects of Budget Participation A Structural Equation Modelling Aproach

Behavioral Research In Accounting Vol 1 hal 65- 86

Cohen L Manion L amp Morrison K (2007) Research Methods in Education (6th

ed) London and New York NY Routledge Falmer

Cohen L Manion L amp Morrison K (2007) Research Methods in Education (6th

ed) London and New York NY Routledge Falmer

Collins A (1992) Portfolios for science education Issues in purpose structure

and authenticity Science Education 76(4) 451ndash463

Cooper D and Schindler P (2011) Business Research Methods 11th Edition

McGraw Hill Boston

Daft Richard L 2010 Era Baru Manajemen Edisi 9 Buku 2 Salemba

Empat Jakarta

Daft Richard L 2006 Manajemen Edisi 6 Jakarta Salemba Empat

Davis Keith and Newstrom JohnW 2002 Organizational Behavior At Work 11

edition New York Mc Graw ndash Hill

Davis S FT Dezoort and LS Kopp 2006 ldquoThe Effect of Obedience Pressure

and Perceived Responsibility on Management Accountants Creation of

Budgetary Slackrdquo Behavioral Research in Accounting Volume 18 pp 19 ndash

35

Davis Stan F Todd DeZoort dan Lori S Kopp 2006 The Effect of Obedience

Pressure and Perceived Responsibility on Management Accountantsrsquo

Creation of Budgetary Slack Behavioral Research In Accounting Vol 18

19-35

Dess G G amp Beard D W (1984) Dimensions of organizational task

environments Administrative Science Quarterly 29(1) 52ndash73

Dockel A Basson JS amp Coetzee M (2006) The effect of retention factors on

organizational commitment An investigation of high technology

employee South African Journal of Human Resource Management 4(2)

20-28

318

Donaldson T and Preston L (1995) The Stakeholder Theory of the Corporation

Concepts Evidence and Implications Academy of Management Review 20

65-91

Dronkers J and P Robert (2004) ldquoThe Effectiveness of Public Private

Governmentdependent and Private Independent Schools A Cross-national

Analysisrdquo European University Institute Florence

Drucker P F (1959) Landmarks of tomorrow New York Harper

Drucker Peter F Landmarks of Tomorrow New York Harper

Duncan R (1972) Characteristics of Organizational Environments and Perceived

Environmental Uncertainty Administrative Science Quarterly 17(3) 313-

327

Duncan RB (1972) Characteristics of organizational environments and perceived

environmental uncertainty Administrative Science Quarterly 17(3) 313-

327

Dunk AS (1989) Budget emphasis budgetary participation managerial

performance A note Accounting Organizaion and Society 14(4) 321-324

Dunk Alan S (1996) The Effect of Budget Emphasis and Information

Asymmetry on the Relation Between Budgetary Participation and Slack

The Accounting Review p 400-410

Dunk Alan S dan Hossein Nouri (1998) Antecedents of Budgetary Slack A

Literature Revies and Synthesis Journal of Accounting Literature 17 72-

96

Emine Yılmaz Goumlkhan Oumlzer and Mehmet Guumlnluumlk Do Organizational Politics

and Organizational Commitment Affect Budgetary Slack Creation in Public

Organizations Procedia - Social and Behavioral Sciences vol 150 2014

doi101016jsbspro201409047

Enders J H de Boer and E Weyer 2013 lsquoRegulatory autonomy and

performance the reform of higher education re-visitedrsquo Higher Education

65 1 5-23

Ezzamel Mahmoud (1990) The impact of environmental uncertainty managerial

autonomy and size on budget characteristics Management Accounting

Research 1 181-197 101016S1044-5005(90)70057-1

Ferdinand AT 2000 Manajemen Pemasaran Sebuah Pendekatan Stratejik

Program MagisterManajemen Universitas Diponegoro Semarang

319

Fielden Alexandra (2008) Ignored Displaced Persons ndash The Plight of IDPs in

Urban Areas

Foumllster Stefan amp Henrekson Magnus (2006) Growth Effects of Government

Expenditure and Taxation in Rich Countries A Reply European

Economic Review

Freeman R Harrison J Parmar B amp De Colle S (2010) Stakeholder Theory

The State of the Art In Stakeholder Theory The State of the Art

Frucot V dan WT Shearon (1991) Budgetary Participation Locus Of Control

and Mexican Managerial Performance and Job Satisfaction The Accounting

Review Januari Hal 80-89

Gardner D E Shields D L L Bredemeier B J L amp Bostrom A (1998) The

relationship between perceived coaching behaviors and team cohesion among

baseball and softball players Sport Psychologist 10 367-381

Garisson R amp Noreen E (2003) Management Accounting (10th ed) New

York McGraw HillIrwin

Ghozali Imam 2014 Structural Equation Modeling Metode Alternatif dengan

Partial Least Square (PLS) Edisi 4 Semarang Badan Penerbit Universitas

Diponegoro

Gilmour John and David Lewis (2006) ldquoDoes Performance Budgeting Work An

Examination of the Office of Management and Budgetrsquos PART Scoresrdquo

Public Administration Review 66(5) pp 742-752

Greenberg J (2005) Managing Behavior in Organizations (4th ed) Prentice-Hall

Englewood

Greenberg Jerald 2011 Behavior in Organizations 10th Edition Arlington

Pearson

GUL et al (1995) ldquoDecentralization As a Moderating Factor in The Budgetary

Participation-Performance Relationshiprdquo Some Hong Kong Evidencerdquo

Accounting and Business Research 25 107-113

H Poister T amp D Streib G (2005) Elements of Strategic Planning and

Management in Municipal Government Status after Two Decades In Public

Administration Review - PUBLIC ADMIN REV (Vol 65)

Hair et al 2014 Multivariate Data Analysis New International Edition New

Jersey Pearson

Hall J C amp Leeson P T (2010) Racial fractionalization and school performance

American Journal of Economics and Sociology 69(2) 736ndash58

320

Hanine Salem (2003) Organizational Performance Management and Measurement

The Lebanese Experience

Hansen amp Mowen (2005) Management Accounting 7th Edition Singapore

South-Western of Thomson Learning

Hansen amp Mowen 2004 Manajemen Biaya Edisi Bahasa Indonesia Buku Kedua

Jakarta Salemba Empat

Hansen D R Mowen M M amp Guan L (2007) Cost Management Accounting

amp Control 6th Edition Mason MI South-Western Cengage Learning

Hansson P amp Henrekson(1994) A new framework for testing the effect of

government spending on growth and productivity December

1994 Volume 81 Issue 3ndash4 pp 381ndash401

Harry Suharman (2006) Pengaruh Budget Emphasis Terhadap Kinerja Manajerial

Jurnal Bisnis Manajemen amp Ekonomi Volume 7 Nomor 3 Februari 2006 Pp

841-849

Haryanti Binti Mohd Noor Ida amp Othman Radiah (2012) Budgetary

Participation How it Affects Performance and Commitment Accountancy

Business and The Public Interest

Haryanti Ida dan Radiah Othman 2012 ldquoBudgetary participation how it affects

performance and Commitmentrdquo School of Accountancy College of

Business Massey University New Zealand

Heller F A amp Yukl G (1969) Participation managerial decision-making and

situational variables Organizational Behavior amp Human Performance 4(3)

227-241

Hellriegel D Jackson SE amp Slocum JJ 2005 Management A Competence-

Based Approach Singapore Thomson South Western

Hellriegel Don dan John W Slocum Jr (2009) Organizational Behavior Texas

South-Western Cengage Learning

Herzberg F (1966) Work and the Nature of Man Cleveland OH World Pub Co

Hoque Z (2004) Strategic Management Accounting Concepts Process and

Issues Second Edition Spiro Press USA

Horngren Charles T Srikant M Datar and Madhav Rajan Cost Accounting A

Managerial Emphasis 14th ed Prentice Hall 2012

Hrebiniak L G amp Alutto J A (1972) Personal and role-related factors in the

development of organizational commitment Administrative Science

Quarterly 17(4) 555-573

315

Andrews AJ et al (2008) A thermodynamic model for Nap1-histone interactions J

Biol Chem 283(47)32412-8

Andrews et al 2008 J Andrews S Shakkottai R Heath N Jindal M Haenggi

R Berry D Guo M Neely S Weber S Jafar A Yener Rethinking

information theory for mobile adhoc networks IEEE Communications

Magazine 46 (12) Dec-2008 pp 94 ndash 101

Andrews M 2008 Are One-best-way Models of Effective Government Suitable

for Developing Countries Harvard Kennedy School Working Paper 08-14

Andrews R GA Boyne KJ Meier LJ OrsquoToole Jr and RW Walker (2005)

ldquoRepresentative Bureaucracy Organizational Strategy and Public Service

Performance An Empirical Analysis of English Local Governmentrdquo Journal

of Public Administration Research and Theory 15(4) pp 489-504

Andrews Rhys amp Boyne George amp Law Jennifer amp Walker Richard (2007)

Organizational Strategy External Regulation and Public Service

Performance Public Administration 86 185 - 203 101111j1467-

9299200700695x

Anthony R N dan Govindarajan 2003 Sistem Pengendalian Manajemen

Penerbit Salemba Empat Edisi1 Buku 2

Anthony R N dan Govindarajan 2003 Sistem Pengendalian Manajemen

Penerbit Salemba Empat Edisi1 Buku 2

Anthony Robert N and Govindarajan 1992 Management Control System

Ninth Edition New Jersey Mc Graw Hill

Argyris C(1952) ldquoThe Impact Budget on People The Controllership oundation

Incrdquo The Scool of Business and Public Administration Cornell Univercity

Argyris C(1952) ldquoThe Impact Budget on People The Controllership Foundation

Incrdquo The Scool of Business and Public Administration Cornell Univercity

Argyris 1952 Organizational Leadership dan Participation management The

Journal of Business Vol XXVII (January) 1-7

Armstrong Michael 2006 A Handbook of Human Resource Management Practice

Edition London Kogan Page

Baiman S 1990 Agency Research in Managerial Accounting A Second Look

Accounting Organizations and Society 15(4) pp 314-371

Bambang Riyanto 2012 Dasar-dasar Pembelanjaan Edisi 4 Yogyakarta BPFE

Beblavyacute M Baťo R amp Mederly P (2002) Budgeting and Management of Public

Expenditure

316

Beck K and Wilson K (2000) Development of affective organizational

commitment A cross sequential examination of change with tenure Journal

of Vocational Behavior 56 114-36

Bernaciak et al (2018) Participatory Budgeting as a Tool of Environmental

Improvements in Polish Cities Economic and Environmental Studies 17

1025167ees20174416

Boockholdt J (1999) Accounting Information Systems Transaction Processing

and Control The Mac-Graw-Hill companies

Boyne G 2003 Sources of Public Service Improvement a Critical Review and

Research Agenda Journal of Public Administration Research and Theory

13 3 pp 367-394

Brownell P dan M McInnes 1986 Budgetary Participation Motivation and

Managerial Performance The Acccounting Review Vol LXI(4) October

587-600

Brownell P amp McInnes M (1983) Budgetary Participation Motivation and

Managerial Performance The Accounting Review 61(4) 587-600

Brownell P and M McInnes 1986 Budgetary participation motivation and

managerial performance The Accounting Review 61 (October) 587-600

Bruns W and Waterhouse J (1975) Budegetary control and organizational

structure Journal of Accounting Research 177-203

Bryan J F dan Locke E A (1967) Goal Setting as A Means of Increasing

Motivation Journal of Applied Psychology pp 274-277

C Stedry Andrew (1960) Budget Control and Cost Behavior Carnegie Institute

of Technology 1959 Bibliography p 155-161

Camilleri E (2006) Towards Developing an Organisational Commitment - Public

Service Motivation Model for the Maltese Public Service

Employees Public Policy and Administration 21(1) 63ndash83

Campbell D S Datar S Kulp and V G Narayanan 2003 Using the balanced

scorecard as a control system for monitoring and revising corporate strategy

Working paper Harvard Business School

Campbell J Finch D Allport C Erickson H C and Swain M A (1985) A

theoretical approach to nursing assessment Journal of Advanced Nursing 10

111-115

Chalos P dan M C Poon 2000 Participation and Performance in Capital

Budgeting TeamsBehavioral Research in Accounting 12 199a

317

Chenhall RH and Brownell P (1988) bdquoThe Effect of Participative Budgeting on

Job Satisfaction and Performance Role Ambiguity as an intervening

variable‟ Accounting Organisations and Society 13(3) pp 225ndash233

Cherrington DJ and JO Cherrington 1973 Appropriate reinforcement

contingencies in the budgeting process Journal of Accounting Research

11 225-253

Chong V K K M Chong 2002 Budget Goal Commitment and Information

Effects of Budget Participation A Structural Equation Modelling Aproach

Behavioral Research In Accounting Vol 1 hal 65- 86

Cohen L Manion L amp Morrison K (2007) Research Methods in Education (6th

ed) London and New York NY Routledge Falmer

Cohen L Manion L amp Morrison K (2007) Research Methods in Education (6th

ed) London and New York NY Routledge Falmer

Collins A (1992) Portfolios for science education Issues in purpose structure

and authenticity Science Education 76(4) 451ndash463

Cooper D and Schindler P (2011) Business Research Methods 11th Edition

McGraw Hill Boston

Daft Richard L 2010 Era Baru Manajemen Edisi 9 Buku 2 Salemba

Empat Jakarta

Daft Richard L 2006 Manajemen Edisi 6 Jakarta Salemba Empat

Davis Keith and Newstrom JohnW 2002 Organizational Behavior At Work 11

edition New York Mc Graw ndash Hill

Davis S FT Dezoort and LS Kopp 2006 ldquoThe Effect of Obedience Pressure

and Perceived Responsibility on Management Accountants Creation of

Budgetary Slackrdquo Behavioral Research in Accounting Volume 18 pp 19 ndash

35

Davis Stan F Todd DeZoort dan Lori S Kopp 2006 The Effect of Obedience

Pressure and Perceived Responsibility on Management Accountantsrsquo

Creation of Budgetary Slack Behavioral Research In Accounting Vol 18

19-35

Dess G G amp Beard D W (1984) Dimensions of organizational task

environments Administrative Science Quarterly 29(1) 52ndash73

Dockel A Basson JS amp Coetzee M (2006) The effect of retention factors on

organizational commitment An investigation of high technology

employee South African Journal of Human Resource Management 4(2)

20-28

318

Donaldson T and Preston L (1995) The Stakeholder Theory of the Corporation

Concepts Evidence and Implications Academy of Management Review 20

65-91

Dronkers J and P Robert (2004) ldquoThe Effectiveness of Public Private

Governmentdependent and Private Independent Schools A Cross-national

Analysisrdquo European University Institute Florence

Drucker P F (1959) Landmarks of tomorrow New York Harper

Drucker Peter F Landmarks of Tomorrow New York Harper

Duncan R (1972) Characteristics of Organizational Environments and Perceived

Environmental Uncertainty Administrative Science Quarterly 17(3) 313-

327

Duncan RB (1972) Characteristics of organizational environments and perceived

environmental uncertainty Administrative Science Quarterly 17(3) 313-

327

Dunk AS (1989) Budget emphasis budgetary participation managerial

performance A note Accounting Organizaion and Society 14(4) 321-324

Dunk Alan S (1996) The Effect of Budget Emphasis and Information

Asymmetry on the Relation Between Budgetary Participation and Slack

The Accounting Review p 400-410

Dunk Alan S dan Hossein Nouri (1998) Antecedents of Budgetary Slack A

Literature Revies and Synthesis Journal of Accounting Literature 17 72-

96

Emine Yılmaz Goumlkhan Oumlzer and Mehmet Guumlnluumlk Do Organizational Politics

and Organizational Commitment Affect Budgetary Slack Creation in Public

Organizations Procedia - Social and Behavioral Sciences vol 150 2014

doi101016jsbspro201409047

Enders J H de Boer and E Weyer 2013 lsquoRegulatory autonomy and

performance the reform of higher education re-visitedrsquo Higher Education

65 1 5-23

Ezzamel Mahmoud (1990) The impact of environmental uncertainty managerial

autonomy and size on budget characteristics Management Accounting

Research 1 181-197 101016S1044-5005(90)70057-1

Ferdinand AT 2000 Manajemen Pemasaran Sebuah Pendekatan Stratejik

Program MagisterManajemen Universitas Diponegoro Semarang

319

Fielden Alexandra (2008) Ignored Displaced Persons ndash The Plight of IDPs in

Urban Areas

Foumllster Stefan amp Henrekson Magnus (2006) Growth Effects of Government

Expenditure and Taxation in Rich Countries A Reply European

Economic Review

Freeman R Harrison J Parmar B amp De Colle S (2010) Stakeholder Theory

The State of the Art In Stakeholder Theory The State of the Art

Frucot V dan WT Shearon (1991) Budgetary Participation Locus Of Control

and Mexican Managerial Performance and Job Satisfaction The Accounting

Review Januari Hal 80-89

Gardner D E Shields D L L Bredemeier B J L amp Bostrom A (1998) The

relationship between perceived coaching behaviors and team cohesion among

baseball and softball players Sport Psychologist 10 367-381

Garisson R amp Noreen E (2003) Management Accounting (10th ed) New

York McGraw HillIrwin

Ghozali Imam 2014 Structural Equation Modeling Metode Alternatif dengan

Partial Least Square (PLS) Edisi 4 Semarang Badan Penerbit Universitas

Diponegoro

Gilmour John and David Lewis (2006) ldquoDoes Performance Budgeting Work An

Examination of the Office of Management and Budgetrsquos PART Scoresrdquo

Public Administration Review 66(5) pp 742-752

Greenberg J (2005) Managing Behavior in Organizations (4th ed) Prentice-Hall

Englewood

Greenberg Jerald 2011 Behavior in Organizations 10th Edition Arlington

Pearson

GUL et al (1995) ldquoDecentralization As a Moderating Factor in The Budgetary

Participation-Performance Relationshiprdquo Some Hong Kong Evidencerdquo

Accounting and Business Research 25 107-113

H Poister T amp D Streib G (2005) Elements of Strategic Planning and

Management in Municipal Government Status after Two Decades In Public

Administration Review - PUBLIC ADMIN REV (Vol 65)

Hair et al 2014 Multivariate Data Analysis New International Edition New

Jersey Pearson

Hall J C amp Leeson P T (2010) Racial fractionalization and school performance

American Journal of Economics and Sociology 69(2) 736ndash58

320

Hanine Salem (2003) Organizational Performance Management and Measurement

The Lebanese Experience

Hansen amp Mowen (2005) Management Accounting 7th Edition Singapore

South-Western of Thomson Learning

Hansen amp Mowen 2004 Manajemen Biaya Edisi Bahasa Indonesia Buku Kedua

Jakarta Salemba Empat

Hansen D R Mowen M M amp Guan L (2007) Cost Management Accounting

amp Control 6th Edition Mason MI South-Western Cengage Learning

Hansson P amp Henrekson(1994) A new framework for testing the effect of

government spending on growth and productivity December

1994 Volume 81 Issue 3ndash4 pp 381ndash401

Harry Suharman (2006) Pengaruh Budget Emphasis Terhadap Kinerja Manajerial

Jurnal Bisnis Manajemen amp Ekonomi Volume 7 Nomor 3 Februari 2006 Pp

841-849

Haryanti Binti Mohd Noor Ida amp Othman Radiah (2012) Budgetary

Participation How it Affects Performance and Commitment Accountancy

Business and The Public Interest

Haryanti Ida dan Radiah Othman 2012 ldquoBudgetary participation how it affects

performance and Commitmentrdquo School of Accountancy College of

Business Massey University New Zealand

Heller F A amp Yukl G (1969) Participation managerial decision-making and

situational variables Organizational Behavior amp Human Performance 4(3)

227-241

Hellriegel D Jackson SE amp Slocum JJ 2005 Management A Competence-

Based Approach Singapore Thomson South Western

Hellriegel Don dan John W Slocum Jr (2009) Organizational Behavior Texas

South-Western Cengage Learning

Herzberg F (1966) Work and the Nature of Man Cleveland OH World Pub Co

Hoque Z (2004) Strategic Management Accounting Concepts Process and

Issues Second Edition Spiro Press USA

Horngren Charles T Srikant M Datar and Madhav Rajan Cost Accounting A

Managerial Emphasis 14th ed Prentice Hall 2012

Hrebiniak L G amp Alutto J A (1972) Personal and role-related factors in the

development of organizational commitment Administrative Science

Quarterly 17(4) 555-573

316

Beck K and Wilson K (2000) Development of affective organizational

commitment A cross sequential examination of change with tenure Journal

of Vocational Behavior 56 114-36

Bernaciak et al (2018) Participatory Budgeting as a Tool of Environmental

Improvements in Polish Cities Economic and Environmental Studies 17

1025167ees20174416

Boockholdt J (1999) Accounting Information Systems Transaction Processing

and Control The Mac-Graw-Hill companies

Boyne G 2003 Sources of Public Service Improvement a Critical Review and

Research Agenda Journal of Public Administration Research and Theory

13 3 pp 367-394

Brownell P dan M McInnes 1986 Budgetary Participation Motivation and

Managerial Performance The Acccounting Review Vol LXI(4) October

587-600

Brownell P amp McInnes M (1983) Budgetary Participation Motivation and

Managerial Performance The Accounting Review 61(4) 587-600

Brownell P and M McInnes 1986 Budgetary participation motivation and

managerial performance The Accounting Review 61 (October) 587-600

Bruns W and Waterhouse J (1975) Budegetary control and organizational

structure Journal of Accounting Research 177-203

Bryan J F dan Locke E A (1967) Goal Setting as A Means of Increasing

Motivation Journal of Applied Psychology pp 274-277

C Stedry Andrew (1960) Budget Control and Cost Behavior Carnegie Institute

of Technology 1959 Bibliography p 155-161

Camilleri E (2006) Towards Developing an Organisational Commitment - Public

Service Motivation Model for the Maltese Public Service

Employees Public Policy and Administration 21(1) 63ndash83

Campbell D S Datar S Kulp and V G Narayanan 2003 Using the balanced

scorecard as a control system for monitoring and revising corporate strategy

Working paper Harvard Business School

Campbell J Finch D Allport C Erickson H C and Swain M A (1985) A

theoretical approach to nursing assessment Journal of Advanced Nursing 10

111-115

Chalos P dan M C Poon 2000 Participation and Performance in Capital

Budgeting TeamsBehavioral Research in Accounting 12 199a

317

Chenhall RH and Brownell P (1988) bdquoThe Effect of Participative Budgeting on

Job Satisfaction and Performance Role Ambiguity as an intervening

variable‟ Accounting Organisations and Society 13(3) pp 225ndash233

Cherrington DJ and JO Cherrington 1973 Appropriate reinforcement

contingencies in the budgeting process Journal of Accounting Research

11 225-253

Chong V K K M Chong 2002 Budget Goal Commitment and Information

Effects of Budget Participation A Structural Equation Modelling Aproach

Behavioral Research In Accounting Vol 1 hal 65- 86

Cohen L Manion L amp Morrison K (2007) Research Methods in Education (6th

ed) London and New York NY Routledge Falmer

Cohen L Manion L amp Morrison K (2007) Research Methods in Education (6th

ed) London and New York NY Routledge Falmer

Collins A (1992) Portfolios for science education Issues in purpose structure

and authenticity Science Education 76(4) 451ndash463

Cooper D and Schindler P (2011) Business Research Methods 11th Edition

McGraw Hill Boston

Daft Richard L 2010 Era Baru Manajemen Edisi 9 Buku 2 Salemba

Empat Jakarta

Daft Richard L 2006 Manajemen Edisi 6 Jakarta Salemba Empat

Davis Keith and Newstrom JohnW 2002 Organizational Behavior At Work 11

edition New York Mc Graw ndash Hill

Davis S FT Dezoort and LS Kopp 2006 ldquoThe Effect of Obedience Pressure

and Perceived Responsibility on Management Accountants Creation of

Budgetary Slackrdquo Behavioral Research in Accounting Volume 18 pp 19 ndash

35

Davis Stan F Todd DeZoort dan Lori S Kopp 2006 The Effect of Obedience

Pressure and Perceived Responsibility on Management Accountantsrsquo

Creation of Budgetary Slack Behavioral Research In Accounting Vol 18

19-35

Dess G G amp Beard D W (1984) Dimensions of organizational task

environments Administrative Science Quarterly 29(1) 52ndash73

Dockel A Basson JS amp Coetzee M (2006) The effect of retention factors on

organizational commitment An investigation of high technology

employee South African Journal of Human Resource Management 4(2)

20-28

318

Donaldson T and Preston L (1995) The Stakeholder Theory of the Corporation

Concepts Evidence and Implications Academy of Management Review 20

65-91

Dronkers J and P Robert (2004) ldquoThe Effectiveness of Public Private

Governmentdependent and Private Independent Schools A Cross-national

Analysisrdquo European University Institute Florence

Drucker P F (1959) Landmarks of tomorrow New York Harper

Drucker Peter F Landmarks of Tomorrow New York Harper

Duncan R (1972) Characteristics of Organizational Environments and Perceived

Environmental Uncertainty Administrative Science Quarterly 17(3) 313-

327

Duncan RB (1972) Characteristics of organizational environments and perceived

environmental uncertainty Administrative Science Quarterly 17(3) 313-

327

Dunk AS (1989) Budget emphasis budgetary participation managerial

performance A note Accounting Organizaion and Society 14(4) 321-324

Dunk Alan S (1996) The Effect of Budget Emphasis and Information

Asymmetry on the Relation Between Budgetary Participation and Slack

The Accounting Review p 400-410

Dunk Alan S dan Hossein Nouri (1998) Antecedents of Budgetary Slack A

Literature Revies and Synthesis Journal of Accounting Literature 17 72-

96

Emine Yılmaz Goumlkhan Oumlzer and Mehmet Guumlnluumlk Do Organizational Politics

and Organizational Commitment Affect Budgetary Slack Creation in Public

Organizations Procedia - Social and Behavioral Sciences vol 150 2014

doi101016jsbspro201409047

Enders J H de Boer and E Weyer 2013 lsquoRegulatory autonomy and

performance the reform of higher education re-visitedrsquo Higher Education

65 1 5-23

Ezzamel Mahmoud (1990) The impact of environmental uncertainty managerial

autonomy and size on budget characteristics Management Accounting

Research 1 181-197 101016S1044-5005(90)70057-1

Ferdinand AT 2000 Manajemen Pemasaran Sebuah Pendekatan Stratejik

Program MagisterManajemen Universitas Diponegoro Semarang

319

Fielden Alexandra (2008) Ignored Displaced Persons ndash The Plight of IDPs in

Urban Areas

Foumllster Stefan amp Henrekson Magnus (2006) Growth Effects of Government

Expenditure and Taxation in Rich Countries A Reply European

Economic Review

Freeman R Harrison J Parmar B amp De Colle S (2010) Stakeholder Theory

The State of the Art In Stakeholder Theory The State of the Art

Frucot V dan WT Shearon (1991) Budgetary Participation Locus Of Control

and Mexican Managerial Performance and Job Satisfaction The Accounting

Review Januari Hal 80-89

Gardner D E Shields D L L Bredemeier B J L amp Bostrom A (1998) The

relationship between perceived coaching behaviors and team cohesion among

baseball and softball players Sport Psychologist 10 367-381

Garisson R amp Noreen E (2003) Management Accounting (10th ed) New

York McGraw HillIrwin

Ghozali Imam 2014 Structural Equation Modeling Metode Alternatif dengan

Partial Least Square (PLS) Edisi 4 Semarang Badan Penerbit Universitas

Diponegoro

Gilmour John and David Lewis (2006) ldquoDoes Performance Budgeting Work An

Examination of the Office of Management and Budgetrsquos PART Scoresrdquo

Public Administration Review 66(5) pp 742-752

Greenberg J (2005) Managing Behavior in Organizations (4th ed) Prentice-Hall

Englewood

Greenberg Jerald 2011 Behavior in Organizations 10th Edition Arlington

Pearson

GUL et al (1995) ldquoDecentralization As a Moderating Factor in The Budgetary

Participation-Performance Relationshiprdquo Some Hong Kong Evidencerdquo

Accounting and Business Research 25 107-113

H Poister T amp D Streib G (2005) Elements of Strategic Planning and

Management in Municipal Government Status after Two Decades In Public

Administration Review - PUBLIC ADMIN REV (Vol 65)

Hair et al 2014 Multivariate Data Analysis New International Edition New

Jersey Pearson

Hall J C amp Leeson P T (2010) Racial fractionalization and school performance

American Journal of Economics and Sociology 69(2) 736ndash58

320

Hanine Salem (2003) Organizational Performance Management and Measurement

The Lebanese Experience

Hansen amp Mowen (2005) Management Accounting 7th Edition Singapore

South-Western of Thomson Learning

Hansen amp Mowen 2004 Manajemen Biaya Edisi Bahasa Indonesia Buku Kedua

Jakarta Salemba Empat

Hansen D R Mowen M M amp Guan L (2007) Cost Management Accounting

amp Control 6th Edition Mason MI South-Western Cengage Learning

Hansson P amp Henrekson(1994) A new framework for testing the effect of

government spending on growth and productivity December

1994 Volume 81 Issue 3ndash4 pp 381ndash401

Harry Suharman (2006) Pengaruh Budget Emphasis Terhadap Kinerja Manajerial

Jurnal Bisnis Manajemen amp Ekonomi Volume 7 Nomor 3 Februari 2006 Pp

841-849

Haryanti Binti Mohd Noor Ida amp Othman Radiah (2012) Budgetary

Participation How it Affects Performance and Commitment Accountancy

Business and The Public Interest

Haryanti Ida dan Radiah Othman 2012 ldquoBudgetary participation how it affects

performance and Commitmentrdquo School of Accountancy College of

Business Massey University New Zealand

Heller F A amp Yukl G (1969) Participation managerial decision-making and

situational variables Organizational Behavior amp Human Performance 4(3)

227-241

Hellriegel D Jackson SE amp Slocum JJ 2005 Management A Competence-

Based Approach Singapore Thomson South Western

Hellriegel Don dan John W Slocum Jr (2009) Organizational Behavior Texas

South-Western Cengage Learning

Herzberg F (1966) Work and the Nature of Man Cleveland OH World Pub Co

Hoque Z (2004) Strategic Management Accounting Concepts Process and

Issues Second Edition Spiro Press USA

Horngren Charles T Srikant M Datar and Madhav Rajan Cost Accounting A

Managerial Emphasis 14th ed Prentice Hall 2012

Hrebiniak L G amp Alutto J A (1972) Personal and role-related factors in the

development of organizational commitment Administrative Science

Quarterly 17(4) 555-573

317

Chenhall RH and Brownell P (1988) bdquoThe Effect of Participative Budgeting on

Job Satisfaction and Performance Role Ambiguity as an intervening

variable‟ Accounting Organisations and Society 13(3) pp 225ndash233

Cherrington DJ and JO Cherrington 1973 Appropriate reinforcement

contingencies in the budgeting process Journal of Accounting Research

11 225-253

Chong V K K M Chong 2002 Budget Goal Commitment and Information

Effects of Budget Participation A Structural Equation Modelling Aproach

Behavioral Research In Accounting Vol 1 hal 65- 86

Cohen L Manion L amp Morrison K (2007) Research Methods in Education (6th

ed) London and New York NY Routledge Falmer

Cohen L Manion L amp Morrison K (2007) Research Methods in Education (6th

ed) London and New York NY Routledge Falmer

Collins A (1992) Portfolios for science education Issues in purpose structure

and authenticity Science Education 76(4) 451ndash463

Cooper D and Schindler P (2011) Business Research Methods 11th Edition

McGraw Hill Boston

Daft Richard L 2010 Era Baru Manajemen Edisi 9 Buku 2 Salemba

Empat Jakarta

Daft Richard L 2006 Manajemen Edisi 6 Jakarta Salemba Empat

Davis Keith and Newstrom JohnW 2002 Organizational Behavior At Work 11

edition New York Mc Graw ndash Hill

Davis S FT Dezoort and LS Kopp 2006 ldquoThe Effect of Obedience Pressure

and Perceived Responsibility on Management Accountants Creation of

Budgetary Slackrdquo Behavioral Research in Accounting Volume 18 pp 19 ndash

35

Davis Stan F Todd DeZoort dan Lori S Kopp 2006 The Effect of Obedience

Pressure and Perceived Responsibility on Management Accountantsrsquo

Creation of Budgetary Slack Behavioral Research In Accounting Vol 18

19-35

Dess G G amp Beard D W (1984) Dimensions of organizational task

environments Administrative Science Quarterly 29(1) 52ndash73

Dockel A Basson JS amp Coetzee M (2006) The effect of retention factors on

organizational commitment An investigation of high technology

employee South African Journal of Human Resource Management 4(2)

20-28

318

Donaldson T and Preston L (1995) The Stakeholder Theory of the Corporation

Concepts Evidence and Implications Academy of Management Review 20

65-91

Dronkers J and P Robert (2004) ldquoThe Effectiveness of Public Private

Governmentdependent and Private Independent Schools A Cross-national

Analysisrdquo European University Institute Florence

Drucker P F (1959) Landmarks of tomorrow New York Harper

Drucker Peter F Landmarks of Tomorrow New York Harper

Duncan R (1972) Characteristics of Organizational Environments and Perceived

Environmental Uncertainty Administrative Science Quarterly 17(3) 313-

327

Duncan RB (1972) Characteristics of organizational environments and perceived

environmental uncertainty Administrative Science Quarterly 17(3) 313-

327

Dunk AS (1989) Budget emphasis budgetary participation managerial

performance A note Accounting Organizaion and Society 14(4) 321-324

Dunk Alan S (1996) The Effect of Budget Emphasis and Information

Asymmetry on the Relation Between Budgetary Participation and Slack

The Accounting Review p 400-410

Dunk Alan S dan Hossein Nouri (1998) Antecedents of Budgetary Slack A

Literature Revies and Synthesis Journal of Accounting Literature 17 72-

96

Emine Yılmaz Goumlkhan Oumlzer and Mehmet Guumlnluumlk Do Organizational Politics

and Organizational Commitment Affect Budgetary Slack Creation in Public

Organizations Procedia - Social and Behavioral Sciences vol 150 2014

doi101016jsbspro201409047

Enders J H de Boer and E Weyer 2013 lsquoRegulatory autonomy and

performance the reform of higher education re-visitedrsquo Higher Education

65 1 5-23

Ezzamel Mahmoud (1990) The impact of environmental uncertainty managerial

autonomy and size on budget characteristics Management Accounting

Research 1 181-197 101016S1044-5005(90)70057-1

Ferdinand AT 2000 Manajemen Pemasaran Sebuah Pendekatan Stratejik

Program MagisterManajemen Universitas Diponegoro Semarang

319

Fielden Alexandra (2008) Ignored Displaced Persons ndash The Plight of IDPs in

Urban Areas

Foumllster Stefan amp Henrekson Magnus (2006) Growth Effects of Government

Expenditure and Taxation in Rich Countries A Reply European

Economic Review

Freeman R Harrison J Parmar B amp De Colle S (2010) Stakeholder Theory

The State of the Art In Stakeholder Theory The State of the Art

Frucot V dan WT Shearon (1991) Budgetary Participation Locus Of Control

and Mexican Managerial Performance and Job Satisfaction The Accounting

Review Januari Hal 80-89

Gardner D E Shields D L L Bredemeier B J L amp Bostrom A (1998) The

relationship between perceived coaching behaviors and team cohesion among

baseball and softball players Sport Psychologist 10 367-381

Garisson R amp Noreen E (2003) Management Accounting (10th ed) New

York McGraw HillIrwin

Ghozali Imam 2014 Structural Equation Modeling Metode Alternatif dengan

Partial Least Square (PLS) Edisi 4 Semarang Badan Penerbit Universitas

Diponegoro

Gilmour John and David Lewis (2006) ldquoDoes Performance Budgeting Work An

Examination of the Office of Management and Budgetrsquos PART Scoresrdquo

Public Administration Review 66(5) pp 742-752

Greenberg J (2005) Managing Behavior in Organizations (4th ed) Prentice-Hall

Englewood

Greenberg Jerald 2011 Behavior in Organizations 10th Edition Arlington

Pearson

GUL et al (1995) ldquoDecentralization As a Moderating Factor in The Budgetary

Participation-Performance Relationshiprdquo Some Hong Kong Evidencerdquo

Accounting and Business Research 25 107-113

H Poister T amp D Streib G (2005) Elements of Strategic Planning and

Management in Municipal Government Status after Two Decades In Public

Administration Review - PUBLIC ADMIN REV (Vol 65)

Hair et al 2014 Multivariate Data Analysis New International Edition New

Jersey Pearson

Hall J C amp Leeson P T (2010) Racial fractionalization and school performance

American Journal of Economics and Sociology 69(2) 736ndash58

320

Hanine Salem (2003) Organizational Performance Management and Measurement

The Lebanese Experience

Hansen amp Mowen (2005) Management Accounting 7th Edition Singapore

South-Western of Thomson Learning

Hansen amp Mowen 2004 Manajemen Biaya Edisi Bahasa Indonesia Buku Kedua

Jakarta Salemba Empat

Hansen D R Mowen M M amp Guan L (2007) Cost Management Accounting

amp Control 6th Edition Mason MI South-Western Cengage Learning

Hansson P amp Henrekson(1994) A new framework for testing the effect of

government spending on growth and productivity December

1994 Volume 81 Issue 3ndash4 pp 381ndash401

Harry Suharman (2006) Pengaruh Budget Emphasis Terhadap Kinerja Manajerial

Jurnal Bisnis Manajemen amp Ekonomi Volume 7 Nomor 3 Februari 2006 Pp

841-849

Haryanti Binti Mohd Noor Ida amp Othman Radiah (2012) Budgetary

Participation How it Affects Performance and Commitment Accountancy

Business and The Public Interest

Haryanti Ida dan Radiah Othman 2012 ldquoBudgetary participation how it affects

performance and Commitmentrdquo School of Accountancy College of

Business Massey University New Zealand

Heller F A amp Yukl G (1969) Participation managerial decision-making and

situational variables Organizational Behavior amp Human Performance 4(3)

227-241

Hellriegel D Jackson SE amp Slocum JJ 2005 Management A Competence-

Based Approach Singapore Thomson South Western

Hellriegel Don dan John W Slocum Jr (2009) Organizational Behavior Texas

South-Western Cengage Learning

Herzberg F (1966) Work and the Nature of Man Cleveland OH World Pub Co

Hoque Z (2004) Strategic Management Accounting Concepts Process and

Issues Second Edition Spiro Press USA

Horngren Charles T Srikant M Datar and Madhav Rajan Cost Accounting A

Managerial Emphasis 14th ed Prentice Hall 2012

Hrebiniak L G amp Alutto J A (1972) Personal and role-related factors in the

development of organizational commitment Administrative Science

Quarterly 17(4) 555-573

318

Donaldson T and Preston L (1995) The Stakeholder Theory of the Corporation

Concepts Evidence and Implications Academy of Management Review 20

65-91

Dronkers J and P Robert (2004) ldquoThe Effectiveness of Public Private

Governmentdependent and Private Independent Schools A Cross-national

Analysisrdquo European University Institute Florence

Drucker P F (1959) Landmarks of tomorrow New York Harper

Drucker Peter F Landmarks of Tomorrow New York Harper

Duncan R (1972) Characteristics of Organizational Environments and Perceived

Environmental Uncertainty Administrative Science Quarterly 17(3) 313-

327

Duncan RB (1972) Characteristics of organizational environments and perceived

environmental uncertainty Administrative Science Quarterly 17(3) 313-

327

Dunk AS (1989) Budget emphasis budgetary participation managerial

performance A note Accounting Organizaion and Society 14(4) 321-324

Dunk Alan S (1996) The Effect of Budget Emphasis and Information

Asymmetry on the Relation Between Budgetary Participation and Slack

The Accounting Review p 400-410

Dunk Alan S dan Hossein Nouri (1998) Antecedents of Budgetary Slack A

Literature Revies and Synthesis Journal of Accounting Literature 17 72-

96

Emine Yılmaz Goumlkhan Oumlzer and Mehmet Guumlnluumlk Do Organizational Politics

and Organizational Commitment Affect Budgetary Slack Creation in Public

Organizations Procedia - Social and Behavioral Sciences vol 150 2014

doi101016jsbspro201409047

Enders J H de Boer and E Weyer 2013 lsquoRegulatory autonomy and

performance the reform of higher education re-visitedrsquo Higher Education

65 1 5-23

Ezzamel Mahmoud (1990) The impact of environmental uncertainty managerial

autonomy and size on budget characteristics Management Accounting

Research 1 181-197 101016S1044-5005(90)70057-1

Ferdinand AT 2000 Manajemen Pemasaran Sebuah Pendekatan Stratejik

Program MagisterManajemen Universitas Diponegoro Semarang

319

Fielden Alexandra (2008) Ignored Displaced Persons ndash The Plight of IDPs in

Urban Areas

Foumllster Stefan amp Henrekson Magnus (2006) Growth Effects of Government

Expenditure and Taxation in Rich Countries A Reply European

Economic Review

Freeman R Harrison J Parmar B amp De Colle S (2010) Stakeholder Theory

The State of the Art In Stakeholder Theory The State of the Art

Frucot V dan WT Shearon (1991) Budgetary Participation Locus Of Control

and Mexican Managerial Performance and Job Satisfaction The Accounting

Review Januari Hal 80-89

Gardner D E Shields D L L Bredemeier B J L amp Bostrom A (1998) The

relationship between perceived coaching behaviors and team cohesion among

baseball and softball players Sport Psychologist 10 367-381

Garisson R amp Noreen E (2003) Management Accounting (10th ed) New

York McGraw HillIrwin

Ghozali Imam 2014 Structural Equation Modeling Metode Alternatif dengan

Partial Least Square (PLS) Edisi 4 Semarang Badan Penerbit Universitas

Diponegoro

Gilmour John and David Lewis (2006) ldquoDoes Performance Budgeting Work An

Examination of the Office of Management and Budgetrsquos PART Scoresrdquo

Public Administration Review 66(5) pp 742-752

Greenberg J (2005) Managing Behavior in Organizations (4th ed) Prentice-Hall

Englewood

Greenberg Jerald 2011 Behavior in Organizations 10th Edition Arlington

Pearson

GUL et al (1995) ldquoDecentralization As a Moderating Factor in The Budgetary

Participation-Performance Relationshiprdquo Some Hong Kong Evidencerdquo

Accounting and Business Research 25 107-113

H Poister T amp D Streib G (2005) Elements of Strategic Planning and

Management in Municipal Government Status after Two Decades In Public

Administration Review - PUBLIC ADMIN REV (Vol 65)

Hair et al 2014 Multivariate Data Analysis New International Edition New

Jersey Pearson

Hall J C amp Leeson P T (2010) Racial fractionalization and school performance

American Journal of Economics and Sociology 69(2) 736ndash58

320

Hanine Salem (2003) Organizational Performance Management and Measurement

The Lebanese Experience

Hansen amp Mowen (2005) Management Accounting 7th Edition Singapore

South-Western of Thomson Learning

Hansen amp Mowen 2004 Manajemen Biaya Edisi Bahasa Indonesia Buku Kedua

Jakarta Salemba Empat

Hansen D R Mowen M M amp Guan L (2007) Cost Management Accounting

amp Control 6th Edition Mason MI South-Western Cengage Learning

Hansson P amp Henrekson(1994) A new framework for testing the effect of

government spending on growth and productivity December

1994 Volume 81 Issue 3ndash4 pp 381ndash401

Harry Suharman (2006) Pengaruh Budget Emphasis Terhadap Kinerja Manajerial

Jurnal Bisnis Manajemen amp Ekonomi Volume 7 Nomor 3 Februari 2006 Pp

841-849

Haryanti Binti Mohd Noor Ida amp Othman Radiah (2012) Budgetary

Participation How it Affects Performance and Commitment Accountancy

Business and The Public Interest

Haryanti Ida dan Radiah Othman 2012 ldquoBudgetary participation how it affects

performance and Commitmentrdquo School of Accountancy College of

Business Massey University New Zealand

Heller F A amp Yukl G (1969) Participation managerial decision-making and

situational variables Organizational Behavior amp Human Performance 4(3)

227-241

Hellriegel D Jackson SE amp Slocum JJ 2005 Management A Competence-

Based Approach Singapore Thomson South Western

Hellriegel Don dan John W Slocum Jr (2009) Organizational Behavior Texas

South-Western Cengage Learning

Herzberg F (1966) Work and the Nature of Man Cleveland OH World Pub Co

Hoque Z (2004) Strategic Management Accounting Concepts Process and

Issues Second Edition Spiro Press USA

Horngren Charles T Srikant M Datar and Madhav Rajan Cost Accounting A

Managerial Emphasis 14th ed Prentice Hall 2012

Hrebiniak L G amp Alutto J A (1972) Personal and role-related factors in the

development of organizational commitment Administrative Science

Quarterly 17(4) 555-573

319

Fielden Alexandra (2008) Ignored Displaced Persons ndash The Plight of IDPs in

Urban Areas

Foumllster Stefan amp Henrekson Magnus (2006) Growth Effects of Government

Expenditure and Taxation in Rich Countries A Reply European

Economic Review

Freeman R Harrison J Parmar B amp De Colle S (2010) Stakeholder Theory

The State of the Art In Stakeholder Theory The State of the Art

Frucot V dan WT Shearon (1991) Budgetary Participation Locus Of Control

and Mexican Managerial Performance and Job Satisfaction The Accounting

Review Januari Hal 80-89

Gardner D E Shields D L L Bredemeier B J L amp Bostrom A (1998) The

relationship between perceived coaching behaviors and team cohesion among

baseball and softball players Sport Psychologist 10 367-381

Garisson R amp Noreen E (2003) Management Accounting (10th ed) New

York McGraw HillIrwin

Ghozali Imam 2014 Structural Equation Modeling Metode Alternatif dengan

Partial Least Square (PLS) Edisi 4 Semarang Badan Penerbit Universitas

Diponegoro

Gilmour John and David Lewis (2006) ldquoDoes Performance Budgeting Work An

Examination of the Office of Management and Budgetrsquos PART Scoresrdquo

Public Administration Review 66(5) pp 742-752

Greenberg J (2005) Managing Behavior in Organizations (4th ed) Prentice-Hall

Englewood

Greenberg Jerald 2011 Behavior in Organizations 10th Edition Arlington

Pearson

GUL et al (1995) ldquoDecentralization As a Moderating Factor in The Budgetary

Participation-Performance Relationshiprdquo Some Hong Kong Evidencerdquo

Accounting and Business Research 25 107-113

H Poister T amp D Streib G (2005) Elements of Strategic Planning and

Management in Municipal Government Status after Two Decades In Public

Administration Review - PUBLIC ADMIN REV (Vol 65)

Hair et al 2014 Multivariate Data Analysis New International Edition New

Jersey Pearson

Hall J C amp Leeson P T (2010) Racial fractionalization and school performance

American Journal of Economics and Sociology 69(2) 736ndash58

320

Hanine Salem (2003) Organizational Performance Management and Measurement

The Lebanese Experience

Hansen amp Mowen (2005) Management Accounting 7th Edition Singapore

South-Western of Thomson Learning

Hansen amp Mowen 2004 Manajemen Biaya Edisi Bahasa Indonesia Buku Kedua

Jakarta Salemba Empat

Hansen D R Mowen M M amp Guan L (2007) Cost Management Accounting

amp Control 6th Edition Mason MI South-Western Cengage Learning

Hansson P amp Henrekson(1994) A new framework for testing the effect of

government spending on growth and productivity December

1994 Volume 81 Issue 3ndash4 pp 381ndash401

Harry Suharman (2006) Pengaruh Budget Emphasis Terhadap Kinerja Manajerial

Jurnal Bisnis Manajemen amp Ekonomi Volume 7 Nomor 3 Februari 2006 Pp

841-849

Haryanti Binti Mohd Noor Ida amp Othman Radiah (2012) Budgetary

Participation How it Affects Performance and Commitment Accountancy

Business and The Public Interest

Haryanti Ida dan Radiah Othman 2012 ldquoBudgetary participation how it affects

performance and Commitmentrdquo School of Accountancy College of

Business Massey University New Zealand

Heller F A amp Yukl G (1969) Participation managerial decision-making and

situational variables Organizational Behavior amp Human Performance 4(3)

227-241

Hellriegel D Jackson SE amp Slocum JJ 2005 Management A Competence-

Based Approach Singapore Thomson South Western

Hellriegel Don dan John W Slocum Jr (2009) Organizational Behavior Texas

South-Western Cengage Learning

Herzberg F (1966) Work and the Nature of Man Cleveland OH World Pub Co

Hoque Z (2004) Strategic Management Accounting Concepts Process and

Issues Second Edition Spiro Press USA

Horngren Charles T Srikant M Datar and Madhav Rajan Cost Accounting A

Managerial Emphasis 14th ed Prentice Hall 2012

Hrebiniak L G amp Alutto J A (1972) Personal and role-related factors in the

development of organizational commitment Administrative Science

Quarterly 17(4) 555-573

320

Hanine Salem (2003) Organizational Performance Management and Measurement

The Lebanese Experience

Hansen amp Mowen (2005) Management Accounting 7th Edition Singapore

South-Western of Thomson Learning

Hansen amp Mowen 2004 Manajemen Biaya Edisi Bahasa Indonesia Buku Kedua

Jakarta Salemba Empat

Hansen D R Mowen M M amp Guan L (2007) Cost Management Accounting

amp Control 6th Edition Mason MI South-Western Cengage Learning

Hansson P amp Henrekson(1994) A new framework for testing the effect of

government spending on growth and productivity December

1994 Volume 81 Issue 3ndash4 pp 381ndash401

Harry Suharman (2006) Pengaruh Budget Emphasis Terhadap Kinerja Manajerial

Jurnal Bisnis Manajemen amp Ekonomi Volume 7 Nomor 3 Februari 2006 Pp

841-849

Haryanti Binti Mohd Noor Ida amp Othman Radiah (2012) Budgetary

Participation How it Affects Performance and Commitment Accountancy

Business and The Public Interest

Haryanti Ida dan Radiah Othman 2012 ldquoBudgetary participation how it affects

performance and Commitmentrdquo School of Accountancy College of

Business Massey University New Zealand

Heller F A amp Yukl G (1969) Participation managerial decision-making and

situational variables Organizational Behavior amp Human Performance 4(3)

227-241

Hellriegel D Jackson SE amp Slocum JJ 2005 Management A Competence-

Based Approach Singapore Thomson South Western

Hellriegel Don dan John W Slocum Jr (2009) Organizational Behavior Texas

South-Western Cengage Learning

Herzberg F (1966) Work and the Nature of Man Cleveland OH World Pub Co

Hoque Z (2004) Strategic Management Accounting Concepts Process and

Issues Second Edition Spiro Press USA

Horngren Charles T Srikant M Datar and Madhav Rajan Cost Accounting A

Managerial Emphasis 14th ed Prentice Hall 2012

Hrebiniak L G amp Alutto J A (1972) Personal and role-related factors in the

development of organizational commitment Administrative Science

Quarterly 17(4) 555-573

321

Hrebiniak L G amp Alutto J A (1972) Personal and role-related factors in the

development of organizational commitment Administrative Science

Quarterly 17 555ndash573

Ivancevich J amp Matteson M 2002 Organizational Behaviour and Management

(6th edition) New York McGraw-Hill

J F Shields and M D Shields (1998) Antecedents of participative budgeting

Accounting Organizations and Society 1998 vol 23 issue 1 49-76

Jae Moon M (2000) Organizational Commitment Revisited in New Public

Management Motivation Organizational Culture Sector and Managerial

Level Public Performance amp Management Review 24 177

1023073381267

James L Butkiewicz amp Halit Yanikkaya 2011 Institutions and the impact of

government spending on growth Journal of Applied Economics

Universidad del CEMA vol 14 pages 319-341 November

Jordan M and M Hackbart (1999) ldquoPerformance Budgeting and Performance

Funding in the States A Status Assessmentrdquo Public Budgeting and Finance

19(1) pp 68-88

Joumlreskog K G amp Soumlrbom D (1993) LISREL 8 Structural Equation Modeling

with the SIMPLIS Command Language Lincolnwood Scientific Software

International Inc

Kaplan Robert S amp Norton DavidP (1996) ldquoThe Balanced Scorecard

Translating Strategy Into Actionrdquo MassachusettsHarvard Business School

Press

Kenis L (1979) Effects of budgetary goal characteristics on managerial

attitudes and performance The Accounting Review October 707 ndash 721

Kenis I (1979) Effects of budgetary goal characteristics on managerial

attitudes and performance The Accounting Review 54 707-721

Kenneth A Merchant (1985) Budgeting and the propensity to create budgetary

slack Accounting Organizations and Society 10 (2) 201-210

Kennis 1979 Effect of Budgetary Goal Characteristic on Management Attitude

and Performance Accounting Review VolIV No4 October

Kim KH Linnan L Campbell MK Brooks C Koenig HG Wiesen C The WORD

(Wholeness Oneness Righteousness Deliverance) a faith‐based weight‐loss

program utilizing a community‐based participatory research

approach Health Education amp Behavior 200835(5)634‐50

322

Kim Nanyoung amp Cho Wonhyuk (2015) Agencification and Performance The

Impact of Autonomy and Result-Control on the Performance of Executive

Agencies in Korea Public Performance amp Management Review 38 214-233

101080153095762015983826

Kinnersley Randall L and Nace R Magner 2008 Fair Governmental Budgetary

Procedures Insights from Past Research and Implications for the Future

Journal of Public Budgeting Accounting and Financial Management

Fall20(3) Pp355-374

Klijn EH (2008a) Networks as perspective on policy and implementation In S

Cropper M Ebers C Huxham amp P Ring (red) Handbook of inter-

organizational relations (pp 118-146) Oxford Oxford University Press

Kothari C R (2004) Research methodology Methods and techniques New Age

International

Kotter JP (1996) Leading Change Harvard Business School Press Boston

Kusluvan S (2003) Employee attitudes and behaviors and their roles for tourism

and hospitality business In S Kusluvan (Ed) Managing employee attitudes

and behaviors in the tourism and hospitality (pp 25-50) New York Nova

Science Publishers

Labovitz G and Rosansky V (1997) The Power of Alignment How Great

Companies Stay Centered and Accomplish Extraordinary Things JohnWiley

amp Sons Inc New York NY

Latan Hengky dan Selva Temalagi 2013 Analisis Multivariate Teknik dan

Aplikasi Menggunakan Program IBM SPSS 200 Bandung Alfabeta

Leslie Kren (1992) Budgetary Participation and Managerial Performance The

Impact of Information and Environmental Volatility The Accounting

Review 67(3) 511-526

Luthans F Youssef CM amp Avolio BJ (2007) Psychological Capital

Developing the Human Competitive Edge New York Oxford University

Press

Luthans Fred 2008 Perilaku Organisasi Edisi Sepuluh Yogyakarta Andy

M Bass Bernard amp J Leavitt Harold (1963) Some Experiments in Planning

and Operating Management Science

M Jae Moon (2005) E-procurement management in state governments Diffusion

of e-procurement practices and its determinants Journal of Public

Procurement Vol 5 No 1 pp 54-72

323

Mathieu JE and Zajac D (1990) A Review and Meta-Analysis of the

Antecedents Correlates and Consequences of Organizational Commitment

Psychological Bulletin 108 171-194

McShane S L amp Glinow M A (2005) Organizational Behavior (3rd ed) New

York The McGraw-Hill Company Inc

McShane Steven L amp Von Glinow Mary Ann(2008) ldquo Organizational Behavior

ldquo Fourth Edition McGRAW-Hill International United States of America

Melkers J and K Willoughby (2005) ldquoModels of Performance Measurement Use

in Local Governments Understanding Budgeting Communication and

Lasting Effectsrdquo Public Administration Review 65(2) pp 180-190

Merchant KA dan Rockness J The Ethics of Managing Earnings an Empirical

Investigation Journal of Accounting And Economics 1994

Meyer BN Ferrigni NR Putnam JE Jacobsen LB Nichols DE

McLaughlin JL 1982 Brine Shrimp A convenient general bioassay for

active plant constituents Planta Medica 45 31-34

Meyer J P amp Allen N J (1984) Testing the side-bet theory of organizational

commitment Some methodological considerations Journal of Applied

Psychology 69(3) 372-378

Meyer J P Allen N J amp Gellatly I R (1990) Affective and continuance

commitment to the organization Evaluation of measures and analysis of

concurrent and time-lagged relations Journal of Applied Psychology 75 710

ndash720

Michael C Jensen A THEORY OF THE FIRM GOVERNANCE RESIDUAL

CLAIMS AND ORGANIZATIONAL FORMS Harvard University Press

December 2000 Journal of Financial Economics (JFE) Vol 3 No 4 1976

Milani K (April 1975) ldquoThe Relationship of Participation in Budget-Setting to

Industrial Supervisor performance and Attitudes A Field Studyrdquo The

Accounting Review Volume 50

Milani KW (1975) ldquoThe Relationship of Participation in Budget-Setting to

Industrial Supervisor Performance and Attitudes a Field Studyrdquo The

Accounting Review 50(2) pp 274ndash284

Mintzberg H (1978) Patterns in Strategy Formation In Management Science

(Vol 24)

Mohd Nor Yahya Nik Nazli Nik Ahmad and Abdul Hamid Fatima (2008)

Budgetary participation and performance some Malaysian

evidence International Journal of Public Sector Management Vol 21 No

6 pp 658-673

324

Morrow P (1993) The Theory and Measurement of Work Commitment JAI Press

Greenwich

Morrow P C (1983) Concept redundancy in organizational research The case of

work commitment Academy of Management Review 8 486-500

Morrow P C (1983) Concept redundancy in organizational research The case of

work commitment Academy of Management Review 8 486 ndash500

Morse and Davis 1996 Management Accounting A Strategic Approach South-

Western College Pub 1 edition

Mowday R Porter L and Steers R (1982) EmployeemdashOrganization Linkages

The Psychology of Commitment Absenteeism and Turnover Academic

Press New York

Mowday R Porter L and Steers R (1982) EmployeemdashOrganization Linkages

The Psychology of Commitment Absenteeism and Turnover Academic

Press New York

Mowday R Porter L Steers R (1982) Employee-organizational linkages The

psychology of commitment absenteeism and turnover Academic Press New

York

Murray D 1990 The performance effects of participative budgeting An

integration of intervening and moderating variables Behavioral Research in

Accounting 104ndash123

Newhouse ML A study of the mortality of workers in an asbestos factory Br J Ind

Med 1969 Oct26(4)294ndash301

Nor Yahya M N N N Ahmad dan A H Fatima 2008 Budgetary participation

and performance some Malaysian evidence International Journal of Public

Sector Management 21(6) 658-673

Nouri H amp Parker R J 1998 The relationship between budget participation and

job performance The roles of budget adequacy and organizational

commitment Accounting Organizations and Society Elsevier vol 23(5-6)

pages 467-483

Odia James (2013) Relationship between Budget Participation Budget

Procedural Fairness Organisational Commitment and Managerial

Performance Review of Public Administration and Management

Oluwalope A A amp Sunday O (2017) Impact of Budgetary Participation and

Organizational Commitment on Managerial Performance in Nigeria

Accounting and Finance Research 6(3) 48ndash556

325

Osborne D and Gaebler T (1992) Reinventing Government How the

Entrepreneurial Spirit Is Transforming the Public Sector Addison-Wesley

Reading

Oyewo Babajide amp ADEYEYE Gbadegesin (2018) Budgetary Participation and

Managerial Performance in Public Sector Organisations A Study from

Nigeria Annals of Spiru Haret University Economic Series

Oumlzer G amp Yilmaz E (2011) Effects of Procedural Justice Perception Budgetary

Control Business and Economics Research Journal 2(4) 1ndash18

Oumlzer Goumlkhan and Yilmaz Emine2011 Comparison of the Theory of Reasoned

Action and the Theory of Planned Behavior An Application on Accountantsrsquo

Information Technology Usage (August 24 2010) African Journal of

Business Management Vol 5 No 1 pp 50-58

Parker RJ and L Kyj 2006 Vertical information sharing in the budgeting

process Accounting Organizations and Society 31 27-45

Parsons T (1951) The Social System Free Press New York

Peraturan Direktur Jenderal Perbendaharaan Nomor 32PB2014 Tentang Pedoman

Penilaian Kinerja Badan Layanan Umum Bidang Layanan Pendidikan

Peraturan Dirjen Perbendaharaan Nomor PER-32PB2014 Tahun 2014

Tentang PEDOMAN PENILAIAN KINERJA BLU BIDANG LAYANAN

PENDIDIKAN

Peraturan Pemerintah Republik Indonesia 2005 Tentang Pengelolaan Keuangan

Badan Layanan Umum Nomor 23 Jakarta

Peraturan Pemerintah Republik Indonesia 2005 Tentang Pengelolaan Keuangan

Badan Layanan Umum Nomor 23 Jakarta

Poon PP et al (2001) The Gcs1 and Age2 ArfGAP proteins provide overlapping

essential function for transport from the yeast trans-Golgi network J Cell Biol

155(7)1239-50

Poon M R Pike and D Tjosvold 2001 Budget Participation Goal

Interdependence and Controversy A Study of a Chinese Public Utility

Management Accounting Research 12(1) (March)

Porter L W Steers R M Mowday R T amp Boulian P V (1974)

Organizational commitment job satisfaction and turnover among psychiatric

technicians Journal of Applied Psychology 59(5) 603-609

326

Porter L W Steers R M Mowday R T amp Boulian P V (1974)

Organizational Commitment Job Satisfaction and Turnover among

Psychiatric Technicians Journal of Applied Psychology 59 603-609

Ptaszynski J (1989) Ed Quest as an organizational development activity

evaluating the benefits of environmental scanning Chapel Hill NC The

University of North Carolina at Chapel Hill (PhD thesis)

Rajkumar AS and Swaroop V (2008) Public Spending and Outcomes Does

Governance Matter Journal of Development Economics 86 96-111

Robbins SP and Coulter M (2002) Management 7th Edition Prentice Hall New

Jersey

Robbins Stephen P amp Judge Timothy A 2013 Organizational Behavior Edition

15 New Jersey Pearson Education

Robbins Stephen P 2003 Perilaku Organisasi Jilid 2 PT Indeks Kelompok

Gramedia Jakarta

Salkic Ismet (2014) Impact of Strategic Planning on Management of Public

Organizations in Bosnia and Herzegovina Interdisciplinary Description of

Complex Systems 12 61-77 107906indecs1214

Schiff M and AW Lewin 1970 The Impact of People on Budgets The

Accounting Review Vol 45 pp 259 -268

Schiff M and AW Lewin 1970 The Impact of People on Budgets The

Accounting Review Vol 45 pp 259 -268

Scott George M 2001 Prinsip-Prinsip Sistem Informasi Manajemen Jakarta

RajaGrafindo Persada

Sekaran U amp Bougie R (2010) Research methods for business A skill-building

approach (5th ed) Haddington John Wiley amp Sons

Shah Anwar amp Thompson Chaudhry Theresa amp Zou Heng-fu (2004)

Decentralising the public sector The Impact of Decentralisation on Service

Delivery Corruption Fiscal Management and Growth in Developing and

Emerging Market Economies A Synthesis of Empirical Evidence CESifo

DICE Report 2 10-14

Sharma D S (2002) The differential effect of environmental dimensionality size

and structure on budget system characteristics in hotels

Sharma DS and Ho J (2002) The Impact of Acquisitions on Operating

Performance Some Australian Evidence Journal of Business Finance amp

Accounting 29 155-200 httpdxdoiorg1011111468-595700428

326

Porter L W Steers R M Mowday R T amp Boulian P V (1974)

Organizational Commitment Job Satisfaction and Turnover among

Psychiatric Technicians Journal of Applied Psychology 59 603-609

Ptaszynski J (1989) Ed Quest as an organizational development activity

evaluating the benefits of environmental scanning Chapel Hill NC The

University of North Carolina at Chapel Hill (PhD thesis)

Rajkumar AS and Swaroop V (2008) Public Spending and Outcomes Does

Governance Matter Journal of Development Economics 86 96-111

Robbins SP and Coulter M (2002) Management 7th Edition Prentice Hall New

Jersey

Robbins Stephen P amp Judge Timothy A 2013 Organizational Behavior Edition

15 New Jersey Pearson Education

Robbins Stephen P 2003 Perilaku Organisasi Jilid 2 PT Indeks Kelompok

Gramedia Jakarta

Salkic Ismet (2014) Impact of Strategic Planning on Management of Public

Organizations in Bosnia and Herzegovina Interdisciplinary Description of

Complex Systems 12 61-77 107906indecs1214

Schiff M and AW Lewin 1970 The Impact of People on Budgets The

Accounting Review Vol 45 pp 259 -268

Schiff M and AW Lewin 1970 The Impact of People on Budgets The

Accounting Review Vol 45 pp 259 -268

Scott George M 2001 Prinsip-Prinsip Sistem Informasi Manajemen Jakarta

RajaGrafindo Persada

Sekaran U amp Bougie R (2010) Research methods for business A skill-building

approach (5th ed) Haddington John Wiley amp Sons

Shah Anwar amp Thompson Chaudhry Theresa amp Zou Heng-fu (2004)

Decentralising the public sector The Impact of Decentralisation on Service

Delivery Corruption Fiscal Management and Growth in Developing and

Emerging Market Economies A Synthesis of Empirical Evidence CESifo

DICE Report 2 10-14

Sharma D S (2002) The differential effect of environmental dimensionality size

and structure on budget system characteristics in hotels

Sharma DS and Ho J (2002) The Impact of Acquisitions on Operating

Performance Some Australian Evidence Journal of Business Finance amp

Accounting 29 155-200 httpdxdoiorg1011111468-595700428

327

Shields J amp Shields M (1998) Antecedents of participative budgeting

Accounting Organizations and Society 23 49-76

Siegel G dan HR Marconi 1989 Behavioral Accounting South Western

Publishing Co Cincinnati OH

Smeenk S G A Eisinga R N Teelken J C amp Doorewaard J A C M (2006)

The effects of HRM practices and antecedents on organizational commitment

among university employees

Smeenk Sanne amp Eisinga Rob amp Teelken Christine amp Doorewaard J (2006) The

effects of HRM practices and antecedents on organizational commitment

among university employees International Journal of Human Resource

Management

Sterck M and B Scheers (2006) ldquoTrends in Performance Budgeting in Seven

OECD Countriesrdquo Public Performance and Management Review 30(1)

September pp 47-72

Subramaniam N and Mia L 2001 ldquoThe effect of organizational commitment the

role of perception of equityrdquo Advances on Accounting Behavioural

Research Vol 4

Subramaniam N dan L Mia 2001 The relationship between decentralised

structure budgetary participation and organisational commitment (The

moderating role of managers value orientation towards innovation)

Accounting Auditing and Accountability Journal Vol 14(1) p 12-29

Sugiyono 2011 Metode Penelitian Kuantitatif Kualitatif dan RampD Bandung

Afabeta

Theresa Libby and R Murray Lindsay (2018) The Effects of Superior Trust and

Budget-Based Controls on Budgetary Gaming and Budget Value Journal of

Management Accounting Research In-Press

Tuan Mat et al (2011) Changes in management accounting practices in

Malaysia Asian Review of Accounting

Umo U P (1999) ldquoThe Impact of Budgetary process on the Morale Motivation

and Productivity of Employees A case study of Champion Breweries Plc

Uyordquo University of Uyo Nigeria

Undang-Undang RI No 17 Tahun 2003 tentang Keuangan Negara Jakarta 2003

Vandeveer RC ML and Menefee 2006 Human Behavior in Organizations

USA Pearson Prentice Hall

328

Verhoest Koen (2005) ldquoEffects of Autonomy Performance Contracting and

Competition on the Performance of a Public Agencyrdquo Policy Studies Journal

33(2)

Verzulli R Jacobs R and Goddard M (2018) Autonomy and performance in

the public sector The experience of English NHS hospitals European Journal

of Health Economics pp 607-626 ISSN 1618-7601

Vincent K Chong and Kar Ming Chong (2002) Budget Goal Commitment and

Informational Effects of Budget Participation on Performance A Structural

Equation Modeling Approach Behavioral Research in Accounting February

2002 Vol 14 No 1 pp 65-86

Vroom V (1964) Work and Motivation Wiley and Sons New York

Wagner J A amp Hollenbeck J R (2010) Organizational Behavior New York

Routledge

WeiBo Z Kaur S amp Jun W (2010) New development of organizational

commitment A critical review (1960-2009) African Journal of Business

Management 4(1) 12-20

Weibo Zheng amp Garib Singh Sharan amp Jun Wei (2010) New development of

organizational commitment A critical review (1960 - 2009) African Journal

of Business Management 4

Wheelen T L amp Hunger J D (2012) Strategic Management and Business Policy

(13th Edition) New Jearsey Pearson

Wijbenga F H amp van Witteloostuijn A (2007) Entrepreneurial locus of control

and competitive strategies ndash The moderating effect of environmental

dynamism Journal of Economic Psychology 28 566ndash589

William Easterly Ross Levine Africas Growth Tragedy Policies and Ethnic

Divisions The Quarterly Journal of Economics Volume 112 Issue 4

November 1997 Pages 1203ndash1250

Woods S A amp West M A (2010) The psychology of work and organizations

London (UK) CENGAGE

Woods Stephen A and West Michael A (2010) The Psychology of Work and

Organizations South-Western Cengage Learning USA

Y Campbell John (1993) Intertemporal Asset Pricing Without Consumption

Data American Economic Review 83 487-512

Yamamoto M Performance of semi‐autonomous public bodies linkage between

autonomy and performance in Japanese agencies

329

Yamamoto M Ueda R Takahashi K Saigo K Uemura T (2006) Control of

axonal sprouting and dendrite branching by the Nrg-Ank complex at the

neuron-glia interface Curr Biol 16(16) 1678--1683

328

Verhoest Koen (2005) ldquoEffects of Autonomy Performance Contracting and

Competition on the Performance of a Public Agencyrdquo Policy Studies Journal

33(2)

Verzulli R Jacobs R and Goddard M (2018) Autonomy and performance in

the public sector The experience of English NHS hospitals European Journal

of Health Economics pp 607-626 ISSN 1618-7601

Vincent K Chong and Kar Ming Chong (2002) Budget Goal Commitment and

Informational Effects of Budget Participation on Performance A Structural

Equation Modeling Approach Behavioral Research in Accounting February

2002 Vol 14 No 1 pp 65-86

Vroom V (1964) Work and Motivation Wiley and Sons New York

Wagner J A amp Hollenbeck J R (2010) Organizational Behavior New York

Routledge

WeiBo Z Kaur S amp Jun W (2010) New development of organizational

commitment A critical review (1960-2009) African Journal of Business

Management 4(1) 12-20

Weibo Zheng amp Garib Singh Sharan amp Jun Wei (2010) New development of

organizational commitment A critical review (1960 - 2009) African Journal

of Business Management 4

Wheelen T L amp Hunger J D (2012) Strategic Management and Business Policy

(13th Edition) New Jearsey Pearson

Wijbenga F H amp van Witteloostuijn A (2007) Entrepreneurial locus of control

and competitive strategies ndash The moderating effect of environmental

dynamism Journal of Economic Psychology 28 566ndash589

William Easterly Ross Levine Africas Growth Tragedy Policies and Ethnic

Divisions The Quarterly Journal of Economics Volume 112 Issue 4

November 1997 Pages 1203ndash1250

Woods S A amp West M A (2010) The psychology of work and organizations

London (UK) CENGAGE

Woods Stephen A and West Michael A (2010) The Psychology of Work and

Organizations South-Western Cengage Learning USA

Y Campbell John (1993) Intertemporal Asset Pricing Without Consumption

Data American Economic Review 83 487-512

Yamamoto M Performance of semi‐autonomous public bodies linkage between

autonomy and performance in Japanese agencies

329

Yamamoto M Ueda R Takahashi K Saigo K Uemura T (2006) Control of

axonal sprouting and dendrite branching by the Nrg-Ank complex at the

neuron-glia interface Curr Biol 16(16) 1678--1683

329

Yamamoto M Ueda R Takahashi K Saigo K Uemura T (2006) Control of

axonal sprouting and dendrite branching by the Nrg-Ank complex at the

neuron-glia interface Curr Biol 16(16) 1678--1683