TAILIEUCHUNG - Performance implication of budgetary participation and learning goal orientation: Empirical evidence from Vietnam

This study develops and empirically validates a Participation–Learning–Innovation–Performance chain by integrating employees’ budgetary participation, learning goal orientation, innovative behaviors, and job performance. | Journal of Asian Business and Economic Studies Volumn 25, Special Issue 02 (2018), 91−111 Journal of Asian Business and Economic Studies Performance implication of budgetary participation and learning goal orientation: Empirical evidence from Vietnam NGUYEN PHONG NGUYEN a University of Economics Ho Chi Minh City ARTICLE INFO ABSTRACT Received: 11 Jul, 2017 This study develops and empirically validates a Participation–Learning– Innovation–Performance chain by integrating employees’ budgetary participation, learning goal orientation, innovative behaviors, and job performance. In particular, this study evaluates the mediating effect of employees’ learning goal orientation on the relationship between their budgetary participation and innovative behaviors, and then examines the performance effect of these innovative behaviors on subsequent job performance. The hypotheses were empirically tested using a sample of 337 mid- and low-level managers from business organizations in Vietnam. Partial least squares-structural equation modeling was performed to test the hypotheses. The findings indicate that: (1) Employees’ learning goal orientation acts as a transmitting device that connects their budgetary participation and innovative behaviors, and (2) these behaviors in turn lead to enhanced job performance. From these findings, this study proposes theoretical and managerial implications regarding designing a favorable budgetary environment for positive employees’ performance outcomes. Revised: 30 Aug, 2017 Accepted: 1 Oct, 2018 Available online JEL classification: J21, M12, M41 Keywords Budgetary participation; Learning goal orientation; Innovative behaviors. a a nguyenphongnguyen@ Please cite this article as: Nguyen, P. N. (2018) Performance implication of budgetary participation and learning goal orientation: Empirical evidence from Vietnam. Journal of Asian Business and Economic Studies, 25(Special Issue .

• Kinh tế học
• Budgetary participation
• Learning goal orientation
• Innovative behaviors
• Job performance
• Integrating employees’
• International Journal of Computer Networks and Communications Security
• Information processing theory in budgetary participation
• Information Processing Theory
• Competitive business environments
• The gap between dynamic environments
• Managerial performance
• Jordanian university executives
• Participate in the budget
• Budgetary slack
• Budget participation
• Budget emphasis
• Nonfinancial managerial accounting information
• Human aspects of budgeting
• Effect of budgeting participation
• Performance of government officials
• Government official’s performance
• Performance of the regional government
• SPSS 21 tools
• Emerging markets
• Budget fairness
• Budget goal commitment
• Vertical information sharing