Perhubungan antara perlakuan pembelanjawan dan prestasi pengurusan di kalangan pengetua sekolah menengah di Malaysia: pengaruh komitmen organisasi

Abdullah Hadi, Abdul Walad (2003) Perhubungan antara perlakuan pembelanjawan dan prestasi pengurusan di kalangan pengetua sekolah menengah di Malaysia: pengaruh komitmen organisasi. Masters thesis, Universiti Sains Malaysia.

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    Abstract

    Kajian ini menguji sama ada terdapat hubungan antara perlakuan pembelanjawan dan prestasi pengurusan dalam sektor awam. Penyertaan dalam penyusunan belanjawan, perhatian peribadi terhadap belanjawan, penilaian berasaskan belanjawan dan manipulasi belanjawan yang teijadi dikenalpasti sebagai dimensi perlakuan pembelanjawan kajian ini yang beroperasi pada skala peringkat individu. Hubungan perlakuan pembelanjawaii dan prestasi pengurusan di dalam karya perakaunan menghasilkan keputusan yang berkonflik, sekali gus membuktikan kempngkinan pengaruh pembolehubah pemoderat, komitmen organisasi. Mengikut teori yang dibentangkan dalam kajian ini, individu yang tinggi komitmen afektif mereka, perlakuan pembelanjawan dan prestasi pengurusan berhubungan secara positif manakala hubungan itu akan sonsang bagi individu yang rendah komitmtm afektif mereka. Mengikut teori itu juga, individu yang tinggi komitmen kontinuan mereka, perlakuan pembelanjawan dan prestasi pengurusan berhubungan secara sonsang manakala hubungan itu akan positif bagi individu yang rendah komitmen kontinuan mereka. Gerak balas daripada 177 pengetua sekolah menengah dan pibak atasan mereka, pegawai pendidikan daerah dari dalam negara dipungut bagi tujuan kajian ini. Pemungutan data dilakukan mengikut kaedah tinjauan soal selidik. This study examines whether there is a relationship between budgeting behaviour and managerial performance in public sector. Participation in budget-setting, personal attention to budget, evaluation by budget and budget manipulation that occurs, have been recognized as dimensions of budgeting behaviour, . which is operated at scale of individual level. The relation between budgeting behaviour and managerial performance has been examined in several accounting studies with conflicting results. The conflicting evidence may reflect the influence of a contingency variable, two dimensions of organizational commitment. According to the theory presented in the study, for individuals with strong affective commitment, budgeting behaviour and managerial performance are positively related and, are inversely related for individuals with weak affective commitment. According to the theory too, for individuals with strong continuance commitment, budgeting behayiour and managerial performance are inversely related and are positively related for individuals with weak continuance commitment. Responses from 177 public secondary school principal's and their superior, education district officer from inside the country have been collected for the purposes of this study.

    Item Type: Thesis (Masters)
    Subjects: H Social Sciences > HF Commerce > HF5001-6182 Business
    Divisions: Pusat Pengajian Siswazah Perniagaan (Graduate School of Business)
    Depositing User: Mr Noorazilan Noordin
    Date Deposited: 04 Jul 2017 09:03
    Last Modified: 04 Jul 2017 09:03
    URI: http://eprints.usm.my/id/eprint/35292

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