The consequences of electronic participatory budgeting: moderating effect of management accounting systems on managerial performance

Abstract

The aim of this research was to evaluate the impact of decentralization and electronic participatory budgeting on managerial performance. Additionally, the study sought to investigate the management accounting system's role in strengthening the effect of decentralization and electronic participatory budgeting on managerial performance. This quantitative research involved 30 regional units, using primary data collected through questionnaires of 108 fund management officials. The findings of this study demonstrated that decentralization and electronic participatory budgeting both have a positive and significant effect on managerial performance. Furthermore, the management accounting system was found to act as a moderator between decentralization and performance, but not between electronic participatory budgeting and performance.