the effect of budget participation on job attitudes and performance of physical education managers of universities

the aim of this study was to analyze the effect of budget participation onjob attitudes and performance of physical education managers ofuniversities. research method was descriptive, with regard to therelationship of the variables it was correlation and application consideringthe aim of the study and data were collected by field method. the statisticalpopulation consisted of physical education managers of state universitiesaffiliated to the ministry of science, research and technology. the samplewas equal to the population. five standardized questionnaires were used tocollect data including budget participation, job satisfaction, jobinvolvement, organizational commitment and performance. to evaluate theeffect of the variables and to assess the model, structural equation modeling(sem), bayesian estimation with amos software were used. the resultsrevealed that participation in budgeting of managers did not directly have asignificant effect on their performance. but the results of sem and bayesianestimation showed that participation of managers in budgeting indirectly hadan effect on their performance through influencing job satisfaction andorganizational commitment. also, job satisfaction had a positive andsignificant effect on organizational commitment and organizationalcommitment on job involvement.