in order to obtain the maximum benefit, yield increasing and its stability a supplemental irrigation field experiment was conducted as split plot arranged in a randomized complete block design (rcbd) with three replications during 1999-2002 at maragheh agricultural research station of dari. the treatments included four levels of irrigation (average of three years: 0, 95, 151 and 207 mm) as main...

This study aims to investigate and analyze the influence of motivation, consisting two dimensions, in affecting budget goal commitment through level participation budgeting as a mediator. The dimensions motivation referred are intrinsic controlled extrinsic motivation. Data were collected survey-based research by distributing questionnaires lower-level managers garment textile manufacturing sec...

The aim of this study is to examine the effect Participative Budgeting on Budgetary Slack with Organizational Politics as a moderating variable in public sector; Performance Based Budgeting. This examines data using causal model Partial Least Square (PLS) statistical analysis tools. used are primary from all Regional Apparatus Organizations (OPD) Banyuwangi Regency involved local government bud...

This paper complements the ongoing empirical discussion surrounding participative budgeting by comparing its economic merits relative to a top-down budgeting alternative. We analyze a screening model of participative budgeting where the subordinate uses the budgeting mechanism to relay private information to his superior, in addition to a signaling model of top-down budgeting where the superior...

Participatory budgeting is a relatively new movement in public administration to involve citizens in civic decision-making. Electronic participatory budgeting can lower opportunity costs and engage more citizens in public budgeting. Drawing from research on participatory budgeting in particular and public administration, public policy, and information systems in general, this research establish...

In order to harvest higher yield of wheat, selection of suitable sowing technologies are of great importance. The objective of the present study included evaluation of profitability of innovative sowing technologies for wheat cultivation with limited water application by partial budgeting. Different sowing technologies i.e. Bed planting, Conventional tillage and Zero tillage were evaluated with...

Partial budget analysis is an effective production tool to evaluate economic implications of proposed changes to pig production systems. We describe a partial-budgeting tool that estimates the effects of lactation space and lactation-space management on net revenue in a multi-site production system. A partial-budgeting worksheet is linked to an economic model that couples production-system-spec...

This research is an empirical study that aims to test and prove the effect of applying accounting information systems, budgeting participation, functional oversight, organizational commitment, culture on performance local government agencies. was conducted in 44 OPDs Pekanbaru City. The data used primary with questionnaire sources. sample for this 108 respondents using saturated method, but onl...

by studying the evolution history of budgeting systems, you may discern three stages: in the first stage, controlling role of budget is regarded its major function. in the second stage, budget is considered as a means for management improvement. in the third stage, the role of budget is considered in economic planning, implementation of programs and government performance management. after worl...