Measurement scales
| Construct | Code | Item |
|---|---|---|
| Participative budgeting | PB1 | I am involved in budgeting in my unit |
| PB2 | My superior provides ample information when my unit's budget is reviewed | |
| PB3 | I have the autonomy to express opinions or make suggestions on the budget for my superior, even without being asked | |
| PB4 | I have an influence on the final budget of my unit | |
| PB5 | My contribution to the budget process in my unit is great | |
| PB6 | I am frequently sought by my superior to exchange information, issue opinions, and suggestions on the forecasts made | |
| Staff capacity | SC1 | The organization employs a sufficient number of staff with academic qualifications in finance or accounting |
| SC2 | The organization provides adequate training opportunities for accounting staff to improve their knowledge | |
| SC3 | Accounting staff have sufficient professional knowledge of performance-based budgeting | |
| SC4 | Accounting staff are able to effectively implement performance-based budgeting | |
| SC5 | The organization invests in the professional development of the accounting staff | |
| Organizational commitment | OC1 | I feel like “part of the family” at my organization |
| OC2 | It would be very hard for me to leave my organization right now, even if I wanted to | |
| OC3 | I believe I have an obligation to remain with my current employer | |
| Information communication technology | ICT1 | The organization uses ICT for data collection and analysis |
| ICT2 | The organization uses ICT for product costing | |
| ICT3 | The organization uses ICT to support decision-making | |
| ICT4 | The organization uses ICT to support planning and control activities | |
| ICT5 | The organization applies ICT to support business processes | |
| Managerial performance | PER1 | I am responsible for determining goals, policies, and courses of action (e.g. work scheduling, budgeting, programming) |
| PER2 | I collect and prepare information such as records, reports, and accounts (e.g. measuring output, record keeping, job analysis) | |
| PER3 | I exchange information with people in the organization other than my subordinates in order to relate and adjust programs (e.g. expediting, liaison with other managers, arranging meetings) | |
| PER4 | I assess and appraise proposals or reported/observed performance (e.g. employee appraisals, judging output records, product inspection) | |
| PER5 | I direct, lead, and develop my subordinates | |
| PER6 | I maintain the work force of my unit (e.g. selecting and promoting employees) | |
| PER7 | I am involved in the purchasing, selling, or contracting of goods and services (e.g. tax negotiations, contracting with suppliers, collective bargaining, advertising) | |
| PER8 | I advance the general interests of my organization through speeches, consultation, or contact with others outside the organization |
| Construct | Code | Item |
|---|---|---|
| Participative budgeting | PB1 | I am involved in budgeting in my unit |
| PB2 | My superior provides ample information when my unit's budget is reviewed | |
| PB3 | I have the autonomy to express opinions or make suggestions on the budget for my superior, even without being asked | |
| PB4 | I have an influence on the final budget of my unit | |
| PB5 | My contribution to the budget process in my unit is great | |
| PB6 | I am frequently sought by my superior to exchange information, issue opinions, and suggestions on the forecasts made | |
| Staff capacity | SC1 | The organization employs a sufficient number of staff with academic qualifications in finance or accounting |
| SC2 | The organization provides adequate training opportunities for accounting staff to improve their knowledge | |
| SC3 | Accounting staff have sufficient professional knowledge of performance-based budgeting | |
| SC4 | Accounting staff are able to effectively implement performance-based budgeting | |
| SC5 | The organization invests in the professional development of the accounting staff | |
| Organizational commitment | OC1 | I feel like “part of the family” at my organization |
| OC2 | It would be very hard for me to leave my organization right now, even if I wanted to | |
| OC3 | I believe I have an obligation to remain with my current employer | |
| Information communication technology | ICT1 | The organization uses ICT for data collection and analysis |
| ICT2 | The organization uses ICT for product costing | |
| ICT3 | The organization uses ICT to support decision-making | |
| ICT4 | The organization uses ICT to support planning and control activities | |
| ICT5 | The organization applies ICT to support business processes | |
| Managerial performance | PER1 | I am responsible for determining goals, policies, and courses of action (e.g. work scheduling, budgeting, programming) |
| PER2 | I collect and prepare information such as records, reports, and accounts (e.g. measuring output, record keeping, job analysis) | |
| PER3 | I exchange information with people in the organization other than my subordinates in order to relate and adjust programs (e.g. expediting, liaison with other managers, arranging meetings) | |
| PER4 | I assess and appraise proposals or reported/observed performance (e.g. employee appraisals, judging output records, product inspection) | |
| PER5 | I direct, lead, and develop my subordinates | |
| PER6 | I maintain the work force of my unit (e.g. selecting and promoting employees) | |
| PER7 | I am involved in the purchasing, selling, or contracting of goods and services (e.g. tax negotiations, contracting with suppliers, collective bargaining, advertising) | |
| PER8 | I advance the general interests of my organization through speeches, consultation, or contact with others outside the organization |