
doi: 10.20867/thm.24.2.10
Purpose – The study examines the influence of budgeting participation on employee performance. The mediating variables are pride in membership (PIM) and job satisfaction (JS). Design – We distributed a survey to 200 hotel employees in Lombok and gained 108 responses. Methodology – Structural Equation Modelling (SEM) using SmartPLS software was used to analyse these hypotheses, using 88 usable data. Findings – The analysis revealed that budgeting participation has a positive influence on individual performance both directly and indirectly, through pride in membership and job satisfaction. In other words, there is a positive relationship between budgeting participation and employee performance which is fully mediated by pride in membership and job satisfaction. Originality of the research – This study enriches management accounting literature, especially in respect to employee involvement in budgeting in the hotel industry. Prior studies have found difficulties analysing the effect of employees' pride in organisational membership in management accounting studies
individual performance, pride in membership, hospitality industry, budgeting participation, Budgeting participation, Pride in membership, Hospitality industry. Hotels, clubs, restaurants, etc. Food service, TX901-946.5, job satisfaction
individual performance, pride in membership, hospitality industry, budgeting participation, Budgeting participation, Pride in membership, Hospitality industry. Hotels, clubs, restaurants, etc. Food service, TX901-946.5, job satisfaction
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