بررسی رابطه بین مشارکت در بودجه‌بندی و عملکرد مدیران و اثر اطلاعات مرتبط با شغل در شرکت‌های اصلی زیرمجموعه وزارت نفت

Budgeting is one of management tasks and tools for control, motivation and performance evaluation. Empirical research has studied the motivational and cognitive mechanisms by which participation may be related to employee performance. The objective of this article is to examine the perceived level of job-relevant information as an intervening variable between budgetary participation and individual performance in Iranian Oil and Gas Company. Job-relevant information (JRI) is information that facilitates job-related decision making. The result of this study, based on a questionnaire survey of division financial and budget managers in large corporations, suggest that participation affects performance, not directly, but through (JRI).