Artikel

Performance-based budgeting implementation in higher education institutions: Determinants and impact on quality

This study aims to examine the determinants of performance-based budgeting (PBB) implementation in higher education institutions (HEIs) in Indonesia and also its impact on HEI quality. The research was conducted in Indonesian private HEIs. Utilising online and direct survey techniques, 153 sets of valid data were successfully collected as the samples. Variant-based partial least squares- structural equation modeling (PLS-SEM) was employed to assess the research hypotheses. The study reveals that management competence and reward systems have a positive impact on PBB implementation, and that PBB has a positive effect on HEI quality. The study also finds that PBB plays a role as an intervening variable in the relationship between management competence and reward systems in relation to HEI quality.

Sprache
Englisch

Erschienen in
Journal: Cogent Business & Management ; ISSN: 2331-1975 ; Volume: 7 ; Year: 2020 ; Issue: 1 ; Pages: 1-22 ; Abingdon: Taylor & Francis

Klassifikation
Management
Educational Finance; Financial Aid
Higher Education; Research Institutions
Accounting
Thema
management competence
reward system
organisational commitment
performance-based budgeting
higher education institution
quality

Ereignis
Geistige Schöpfung
(wer)
Pratolo, Suryo
Sofyani, Hafiez
Anwar, Misbahul
Ereignis
Veröffentlichung
(wer)
Taylor & Francis
(wo)
Abingdon
(wann)
2020

DOI
doi:10.1080/23311975.2020.1786315
Handle
Letzte Aktualisierung
20.09.2024, 08:22 MESZ

Datenpartner

Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.

Objekttyp

  • Artikel

Beteiligte

  • Pratolo, Suryo
  • Sofyani, Hafiez
  • Anwar, Misbahul
  • Taylor & Francis

Entstanden

  • 2020

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