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JUDUL
DAZAH
UNIVERSm MALAYSIA SABAH
BORANG PENGESAHAN STATUS TESIS
THE EFFECT OF BUDGETARY PARTICIPATION ON MANAGERIAL PERFORMANCE: A STUDY ON THE HOTEL INDUSTRY IN KOTA KINABALU AREA
: SARJANA PENGURUSAN PERNIAGAAN
SESI PENGAJIAN: 2011- 2012
Saya, HERNETHA MICHELLE SINTI SAIKIM mengaku membenarkan tesis sarjana ini disimpan di perpustakaan Universiti Malaysia Sabah dengan syarat-syarat kegunaan berikut:
1. Tesis adalah hak milik Universiti Malaysia Sabah 2. Perpustakaan Universiti Malaysia Sabah dibenarkan membuat salinan untuk tujuan
pengajian sahaja 3. Perpustakaan dibenarkan membuat salinan tesis ini sebagai bahan pertukaran
Institusi Pengajian Tinggi 4. TIDAK TERHAD
Disediakan Oleh; (
Alama . No.96, Taman Grace Land, Lorong Grace Land 2, Bundusan, 88300, Penampang, Sabah
Tarikh: 28 Ogos 2012
THE EFFECT OF BUDGETARY PARTICIPATION ON MANAGERIAL PERFORMANCE: A STUDY ON KOTA
KINABALU AREA
HERNETHA MICHELLE BINTI SAIKIM
DISSERTATION SUBMITTED IN FULFILLMENT FOR THE MASTER OF BUSINESS ADMINISTRATION
PERPUSTAKAAN UNIVERSITI MALAVSiA SABAH
SCHOOL OF BUSINESS AND ECONOMICS
UNIVERSITI MALAYSIA SABAH
2012
DECLARATION
I, Hemetha Michelle Binti Saikim, declare that this dissertation is a result of my own
independent research effort and investigation. It is my original work, except for
quotations, excerpts, equations, summaries and references, which have been duly
acknowledged, which has not been submitted to any other institution for any awards
23rd August 2012
ii
Hemetha Michelle Binti Saikim
PE20117046C
NAME:
MATRIC NO.:
TITLE:
DEGREE:
VIVA DATE:
SUPERVISOR
CERTIFICATION
HERNETHA MICHELLE BINTI SAlKlM
PE20117046 C
THE EFFECT OF BUDGETARY PARTICIPATION
ON MANAGERIAL: A STUDY ON THE HOTEL
INDUSTRY IN KOTA K1NABALU AREA
MASTER IN BUSINESS ADMINISTRATION
oath August 2012
DECLARED BY
Prof. Madya Dr. Rasid Mail
iii
ACKNOWLEDGEMENT
I take this opportunity with much pleasure to thank all the people who have
helped me through the course of my journey towards doing these
dissertations. I sincerely thank my supervisor, Associate Professor Dr. Rasid
Mail, for his guidance and support. I would also like to extend my gratefulness
to all the people that had helped me in completing my dissertation in time
especially School of Business and Economy's Post Graduate Department
University Malaysia Sabah. And also my gratitude to all the respondents that
had takes part in the completion of my paper . .
iv
Abstract
The Effect of Budgetary Participation on Managerial Performance: A study
on the Hotel Industry in Kota Kinabalu Area
The purposes of this study were to investigate the relationship between budget
participation (BP) and managerial performance. This study uses relevant information
from previous research in the theory of work performance and accounting to
formulate the research questions. One-hundred and three managers from the hotel
industry in the Kota Kinabalu area have participated in the study. For this study data
were collected using two methods. The first methods were using mail questionnaire
and the second method using online survey questionnaire. The result of this study
indicated that, the managers participation in the budgeting setting of its organisation
have significantly positive effect on the individual managerial performance. Other than
that, the result also indicates that gender does have a significant moderating effect on
the relationship between budgetary participation and managerial performance. The
result also indicates that age does not have any significant moderating effect between
budgetary participation and managerial performance.
Keywords: Budgetary participation, managerial participation, gender, age, and Hotel
Industry.
v
ABSTRAK
Tujuan kaj(an ini adalah untuk menyiasat hubungan diantara penyertaan belanjawan
dan prestasi pengurusan pekelja. Kajian ini menggunakan maklumat relevan dari
penyelidikan sebelumnya dalam teori prestasi kelja dan perakaunan untuk
merumuskan soa/an penyelidikan. Sebanyak satu ratus dan tiga pengurus dari industri
hotel di kawasan Kota Kinabalu telah mengambi/ bahagian dalam kajian ini. Untukk
tujuan kajian in;' dua cara pengumpulan data telah digunakan. Pertama, se/idik meld
an kedua soal selidik da/am ta/ian. Hasil kajian menunjukkan bahawa penyertaann
pengurus dalam suasana bajet organisasi mempunyai hubungan positif yang ketara.
Selain daripada itu, kajian juga menunjukkan bahawa jantina pengurus juga
mempunyai kesan hubungan yang sederhana ke atas hubungan antara penyertaan
belanjawan dan prestasi pengurusan. Kajian ini juga menunjukkan bahawa, umur
tidak mempunyai sebarang kesan yang sederhana keatas hubungan penyertaan
belanjawan dan prestasi pengurusan.
vi
TABLE OF CONTENT
TITTLE
DECLARATION
CERTIFICATION
ACKNOWLEDGEMENT
ABSTRACT
ABSTRAK
LIST OF CONTENT
LIST OF TABLES
LIST OF FIGURE
LIST OF APPENDIX
CHAPTER 1: INTRODUCTION
1.0 Overview 1.1 Problem Statement 1.2 Research Question 1.3 Research Objectives 1.4 Scope of Study 1.5 Rationale and Significant of Study 1.6 Definition of Terms Used
1.6.1 Budgetary Participation 1.6.2 Managerial Performance 1.6.3 Asymmetric Information 1.6.4 Self-efficacy
1.7 Organisation of Thesis
CHAPTER 2: LITERATURE REVIEW
2.1 Introduction 2.2 Budgetary Participation and Hotel Industry 2.3 Budgetary Participation 2.4 Managerial Performance 2.5 Budgetary Participation and Performance 2.6 Determinants of Budgetary Participation
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Page
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1
1 3 4 5 5 6 7 7 8 8 8 9
10
10 10 12 16 17 20
2.6.1 Gender 20
CHAPTER 3: RESEARCH METHODOLOGY AND FRAMEWORK 22
3.1 Introduction 22 3.2 Theoretical Framework and Hypothesis 22 3.3 Definition of Variables 23
3.3.1 Independent Variable 23 3.3.2 Dependent Variable 24 3.3.3 Moderating Variable 24
3.4 Hypothesis 25 3.5 Research Design 25 3.6 Sampling Design 26
3.6.1 Target Population and Sampling Frame 26 3.6.2 Sampling Procedure 26 3.6.3 Sample Size 27
3.7 Research Instrument 28 3.7.1 Measurement of Budgetary Participation 28 3.7.2 Measurement of Managerial Performance 29
3.8 Data Collection Method 31 3.9 Data Analysis Method 31
3.9.1 Statistical Analysis 31 3.9.2 Reliability 31 3.9.3 Correlation Analysis 32 3.9.4 Multiple Regression Analysis 32
3.10 Summary 33
CHAPTER 4: DATA ANALYSIS AND FINDINGS 34
4.1 Introduction 34 4.2 Profile of respondents 34 4.3 Reliability Analysis 34 4.4 Hypothesis Statement 41 4.5 Correlation Analysis 41 4.6 Multiple regressions Analysis 42
4.6.1 The effect between budgetary participation 42 and managerial performance
4.7 Hierarchical Regression Analysis 43 4.7.1 The Moderating effect of gender between 43
budgetary participation and managerial performance
4.7.2 The Moderating effect of age between 46 budgetary participation and managerial performance
viii
CHAPTER 5: DISCUSSION AND CONCLUSION 51
5.1 Introduction 51 5.2 Recapitulation of the Study Findings 51 5.3 Discussion of Findings 52
5.3.1 The effect of budgetary participation on 53 managerial perronnance
5.3.2 The effects of budgetary participation on 54 managerial perrormance in the context of Hotel industry.
5.3.2 The moderating effect of gender and age 54 on the influence of budgetary participation on managerial perrormance
5.4 Contributions of Research 56 5.5 Limitations of the Study 58 5.6 Recommendations for Future Research 58
REFERENCES
APPENDICES
5.7 Conclusion 59
ix
60
67
UST OF TABLES
Page
Table 3.1 Measurement Items for Budgetary Participation 29
Table 3.2 Measurement Items for Budgetary Participation 30
Table 4.1 Profile of Respondents 36
Table 4.2 Budgetary Participation 37
Table 4.3 Reliability Analysis on Variables of the Study 40
Table 4.4 Pearson Correlations Matrix of Study Variables (N=103) 42
Table 4.5 Regression Analysis of Budgetary Participation and 43
Managerial Performance
Table 4.6 Hierarchical Regression Results of the Moderating Effect of 45
Gender on the relationship between Budgetary participation
and managerial performance
Table 4.7 Hierarchical Regression Results of the Moderating Effect of 48
age on the relationship between Budgetary participation
and managerial performance
Table 4.8 Results of Hypothesis Testing 50
x
UST OF FIGURES
Page
Rgure 1 The relationship between budgetary participation and 19
managerial performance with demographic variable as
moderating effects.
Rgure 2 Gender moderating effect between budgetary participation and 46
managerial performance.
Rgure 3 Age moderating effect between budgetary participation and 49
managerial performance.
xi
UST OF APPENDIX
Page
Appendix A Questionnaire 67
Appendix B SPSS output 71
xii
CHAPTER 1
INTRODUCTION
1.0 Overview
The participation in the budgeting process had been a great interest to
management accounting manager as this will help them in defining the effect
between the manager's participation on the budget setting process to their
performance. Manager's performance in being evaluated in many difference
dimensions in a periodic evaluation. Managers have performed various different
activities in different degrees no matter on what is the specific job or position the
managers are in a given organisation. Manager's participation in budget setting is
one of the tools to be used for this evaluation. The participation of managers in
budgetary process where managers engage in activities in the organisation
including in proposing, negotiating and in discussing their budget proposal
regardless of their job position (Sugioko, 2010). As any other additional
participation in the organisation, it should lead to the increase in the performance.
Research had also shown that, managers always used budget as the means in
showing their leadership style (Brownell and Merchant, (1980).
The purpose of this research is to investigate the effect that budget
participation have on the job performance of an employee and also to examine on
whether or not that the demographic of the respondents have any effects on their
participation on the organisation budgeting target. The budgetary process
understands the ways budget put together in coordinating resources, production
and expenditures where it will be influencing the decision that want to be made. It
is also help in predicting the consequences of any action made in an organisation
and became a standard for monitoring the action of the organisation (Smathers,
1992)
Previous studies have provided with many inconsistent empirical findings in
the effect between budgetary participation and the individual's job performance.
There are studies that demonstrate that budgeting participation had a positive
effect on the job performance of the manager in the organisation (Brownell, 1980;
Mia 1989; Merchant 1981). But there are also researches that show budgeting
partiCipation have no real effect on the managerial performance in the organisation
(Brownell and Hirst, 1986; Linquist, 1995). In many of the literature that is
researching on budgeting partiCipation its literature mainly examines antecedent
effects of a certain variables have on the budgeting participation - performance
linkage where it shows that there is no direct effect between budgeting partiCipation
and job performance, several mediating factors are discuss as these mediating
factors would help the managers in their decision making when dealing with budget
and/or target that represent the goals to be achieved for the organisation so that
several strategies can be formulated to ensure these goals and objectives are
obtained. These antecedent factors are (1) Procedural fairness (Zainuddin and Isa,
2011), (2) asymmetric information (Kren, 1992; Lau and Tan, 2003; Yuen and
Cheung, 2003; Young, 1985), (3) Self-efficacy (Ni, Su, Chung and Cheng), and
attitudes (Ni et al. nd; Brownell and Merchant, 1980; Breaux 1997). Thus the result
of each and every research with the antecedent variable have a different result as
the variable giving the researcher a different view and perspectives from the
different variable that had been used.
As the tourism industry has been growing rapidly in Sabah especially in Kota
Kinabalu, and as the competitiveness increase in the hotel industry it is essential for
the hotelier to become different in their decision making to cater to their customers.
2
Not to mention, because the service industry is different from that of the
manufacturing industry where especially in the hotel industry employees
communication and connection to the customers is needs so that the customers
demand in hotel's products and services can be fulfilled. Services and tourism
industry are two of the industry that had been identified by the State of Sabah to be
the two areas that will provide Sabah with the potential of increasing its growth
potential as Sabah still have many unexploited areas. With the increasing demand
of the Hotel industry in Sabah, it is also important for the employers to know on
their employee and/or managers involvement in budget setting to improve in the
employees and/or managers commitment to the organisation as well as to the level
of their performance.
In summary this study examines the Significant effect of budgetary
participation and performance in the hotel industry in Sabah particularly in Kota
Kinabalu. This current study are also intended to investigate on whether if the
demographic variables have any effect on the managers' budgetary participation
and thus would it affect the managers' performance.
1.1 Problem Statement
Budget had been an important element of management control in the organisation,
as this issues still becoming a subject of debate and argument as problem arises
from the problems with budgeting purposes from the way budget are used while
others dispute that budgeting processes are essentially faulty. Hansen, Otley and
Van (2003), among others, have called for a systematic examination of these issues
against empirical evidence. Hope and Fraser (2003) had strongly argue in regards
of the traditional ways of budgeting where it argue that, managers would simply
ignore their customers in regards of achieving what they had been targeted to
achieve, in doing so misconduct of behaviour happen while achieving these
3
objectives. These objectives is preventing firm's from being flexible and adaptive in
today's environment where many unpredictable events would happen anytime
anywhere and that the firms are not in sync from strategy and thus with the
competitive requirements.
Although there are many studies that had been made all over the place in
regard to the effect of budgetary participation on the job performance of managers
but the results still remain inconsistent, whereby, some result show positive effect,
some negative effect and there are also research that shows unclear effect between
the two variables. Not only the results of these researches are inconsistent but,
there are also a lack in research on the hotel industry in examining the relationship
between budgetary contribution and job performance in the hotel industry.
1.2 Research Question
For the purpose of this study, the research questions are as follows:
• Does budgetary participation have a positive effect with individual's
managerial performance?
• Does demography of the managers have any effect in the relationship
between the budgetary participation and managerial performance?
4
1.3 Research Objectives
For the purpose of this study, research objectives are as follows:
• To investigate the relationship between budgetary participation and
managerial performance.
• To examine the moderating effect of demographic variable on the
relationship between budgetary participation and managerial performance.
1.4 Scope of Study
The service sectors have the largest contribution to the Sabah GOP at 48.9% in the
year of 2005 in which the wholesale and retail trade, and government service were
the biggest contributor the whole number with 24.4% and 21.7% respectively.
Other than in contributing in the GOP of Sabah, service industry also provides with
the highest number of job with 639,000 persons were employed in the service
industry for the year 2006, which accounted for 53.3% of total employment in
Sabah for the year.
The tourism industry play a significant role in contributing the Sabah
economy as Sabah economy is generally contributed from the tourism industry as
Sabah has always been promoted as "Malaysian Borneo" and the word "Borneo"
sounds exotic, spiritual, mystifying and unfamiliar to the worldwide tourists.
5
Since the various regions of Sabah have distinct tourist assets that can be
developed, there are ample opportunities for regional developments. If they are
developed properly, each region able to take advantages of its resource strengths,
the tourist industry should be able to generate widespread regional benefits.
1.5 Rationale and Significant of Study
The significant of this study is for the purpose of enhancing the field of knowledge
in the effect between budgetary participation and performance in the hotel industry.
There had been numerous literatures in regards to examine the relationship
between budgetary participation and managerial performance in manufacturing
sector, but there are not many literatures that focus solely in the hotel industry.
Therefore, the current study would contribute to the body of knowledge in regards
to the effect of budgetary participation on performance in the hotel industry.
The hotel industry has been growing considerably for the past few years,
and as the industry grow so does its competitiveness. Because the nature of the
hotel industry is different from that of the manufacturing industry, where in
manufacturing industry employees contact with the customers is limited in ensuring
the success of the product, whereas in the hotel industry employee contact with
customers is needed in ensuring that the customer is satisfied with the hotel
services.
Not only that, this research is important to the employer as it will give them
an insight on what are the variables that may have an effect on the budget setting
and thus eventually will effect their job performance. As job performance is an
important evaluation that managers need as it is essential in their career
development as well as for their succession planning in the future.
6
As for the employee, this study will have given them some information to
help them to understand better the purpose of budget as well as its outcome and
result. Manager's participation is important in the budget setting as the managers
themselves know their capabilities to work rather than their budget being set by top
management.
Employees (managers') participation in the development of the budget is
significant as this might inspire them to understand, to participate actively, and to
contribute towards the achievement of the budgetary goals. For the purpose of this
research, the literature that had been gather has revealed that there is not many
studies that has been carried out on the effect linking managers' budgetary
involvement and the managers' performance as there are more research that has
been done in the manufacturing industry rather than the hotel industry.
1.6 Definition of Terms Used
1.6.1 Budgetary Participation
Budgetary participation (BP) is defined as the level of involvement of the employees
in an organisation where he/she would be given the opportunity to give their input
the budget setting of the organisation (Shields & Shields, 1998 pg. 49). Usually this
would involve the main or key employees that have the insight of the organisation
work processes. This would give the accountant of the organisation information that
would be useful and that may affect the budget set. Employees involvement in
budget setting would be a good motivational tool as this will help in gaining the
employees commitment in accomplishing the budgeting goals, resulting in
cooperation among employees, thus the budgeting set would be achieved.
7
1.6.2 Managerial Performance
According to Bonache, Maurice, & Moris (2010) Managerial performance has been
defined as the degree to which successful role achievement is accomplisheb.
Several factors need to be consideration when determining the level of the
individual managerial performance. And those factors can be seen on how the
employees manage the task that they have in their daily activities. Job performance
reviews are often performed yearly and can determine raise eligibility, whether an
employee is right for promotion or even if an employee should be fired.
1.6.3 Asymmetric Information
Asymmetric information can be defined as a situation in which it involves the
dissemination of information from one party to the other (Young, 1985).
Asymmetric information may result in a bad deal for one party often but not always
the buyer. Asymmetric information is not as widespread as it once was because of
increased transparency and legal desires for revelation, as well as better
technology.
1.6.4 Self-efficacy
According to Albert Bandura, self-efficacy is "the belief in one's capabilities to
organize and execute the courses of action required to manage prospective
situations" (1995, p. 2). In other words, self-efficacy is a person's belief in his or her
ability to succeed in a particular situation. Bandura described these beliefs as
determinants of how people think, behave, and feel (1994). According to Bandura,
a person's attitudes, abilities, and cognitive skills comprise what is known as the
self-system. This system plays a major role in how we perceive situations and how
we behave in response to different situations. Self-efficacy plays are an essential
part of this self-system.
8
1.7 Organisation of Thesis
Chapter one provides the overview of the significance of the study on budgetary
participation and individual's managerial performance. Furthermore, this chapter
would be outlining the overview of the research and would be followed by the
problem statement, objectives and question of the study, the contribution and
scope of the research, and lastly, the definition of terms used in the research. Then,
chapter two would start off with an extensive literature review on the budgetary
participation and the hotel industry, budgetary participation and managerial
performance and determinants of budgetary participation. (i.e. age and gender). In
chapter three, it summarize the research methodology that are use to test the
research framework and the hypothesis that was proposed in the earlier chapter.
In chapter four, it would outline the result of the data that had been
gathered. In the first section, this chapter are going to describe the frequency of
the response gathered, and also to outlining the demographic characteristic of the
respondents. In the section of this study the result of reliability as well as the
descriptive statistics will be discussed. And finally results of correlation analysis and
hypothesiS testing through multiple regression analysis. The chapter will outline
results relating to managers description details, data collection tools results, and the
results of hypothesis testing.
Last but not least, Chapter five would mainly focus on the summary as well
as the discussion that were related to the finding in the study. This chapter would
include the discussion and limitations come up with along the journey of this study
as well as recommendations for future study.
9
CHAPTER 2
LITERATURE REVIEW
2.1 Introduction
Chapter Two provides review of literatures applicable to the research objectives of
this study. The chapter start with the review on literatures related the budgetary
participation literature in the hotel industry. Next, the review will be discussing on
literatures on the budgetary participation contribution to the theory. The following
section will provide reviews of literatures with understanding the effect that
budgetary participation have on the performance of the managers. The final section
of this chapter will be discussing on the determinants that will be effecting the
manager's decision on the budgetary process.
2.2 Budgetary Participation and Hotel Industry
In different hotel, hoteliers formulate and implement different business strategies to
differentiate them from other hotelier. The purpose of those business strategies is
for the purpose to create competitive advantages by increasing the performance
levels of hotel. Knowledge on hotel's profitability is one of the essential skills that a
hotel managers need to acquire as well as to know on what strategiC behaviour that
will help in increasing certain level of performance variables and how this behaviour
would effects the performance.
In the hotel industry there are fierce competition among the hotel industry,
other than that hotel industry are characterized by its oriented nature, modified
services and the direct contact of managers and employees with its customers (Mia
and Patiar, 2001) . Because of the character of the hotel business as well as the
fierce competition between the hotelier customer satisfactions is becoming the main
factor that will determine the success of a particular hotel. Because of these view,
most if not all of the hotels within the industry taken great interest and emphasize
in the importance of high quality customer service. Literature shows that the
managers' performances are having a large impact on the hotel success in having
its customer fully satisfied (Winata and Mia, 2005).
Budgetary participation and performance effect is an important recognised
issue for a long time in organisation. Shields and Shields (1998) research is based
on 47 studies on budgeting participation on several outcome variable, such as
managers' job related stress, attitude, information, motivation, satisfaction as well
as performance. From the 47 studies research, 30 of the studies are investigating
the participation-performance effect (Brownell, 1981 and Kren, 1992). And Shields
and Shields study shows that most of the study research is on the manufacturing
industries, and not from the hotel industry. But the important of the impact that
managers' budgetary participation on the performance in the hotel industry is as
important as the managers' budgetary participation from the manufacturing
industries. However, literature search found that there is a lack in the observed
study that examined the possible impact that hotel manager's involvement in
budgetary on their performance.
11
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