Powered by OpenAIRE graph
Found an issue? Give us feedback
image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ Qatar University Ins...arrow_drop_down
image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
versions View all 1 versions
addClaim

EFFECTS OF BUSINESS ANALYTICS CAPABILITIES ON BUDGET GOAL COMMITMENT: THE MEDIATING ROLES OF FORECAST ACCURACY AND BUDGET ADEQUACY

Authors: Murad, Rashid;

EFFECTS OF BUSINESS ANALYTICS CAPABILITIES ON BUDGET GOAL COMMITMENT: THE MEDIATING ROLES OF FORECAST ACCURACY AND BUDGET ADEQUACY

Abstract

Budgeting processes rely on the use of existing data to forecast future activities, identify predictable resource consumption and provision patterns, and facilitate resource allocation decisions. Prior research suggests that business analytics capabilities hold some promise in enabling effective budget processes. However, little empirical research examines the processes by which business analytics capabilities are implicated in budget processes and how they translate into performance. This study aims to examine the relationships among business analytics capabilities and budget goal commitment and explore the intervening roles of forecast accuracy and budget adequacy in these relationships. The study adopts a quantitative strategy to collect data through surveys distributed to a sample of managers working in a cross-section of organizations located in the State of Qatar. Results from partial least squares approach to structural equation modelling fails to show a direct positive relationship between business analytics capabilities and budget goal commitment. However, the effects of business analytics capabilities on budget goal commitment are generated by mediating variables; particularly, forecast accuracy and budget adequacy. The study results make theoretical and practical contributions to enhance our understanding of how the recent development in information technology affects budget processes in organizations. Besides, it demonstrated the significant role of business analytics capabilities in forecast accuracy, budget adequacy, and subsequently, budget goal commitment.

Country
Qatar
Related Organizations
Keywords

budget goal, Budgeting processes, Business Analytics Capabilities

  • BIP!
    Impact byBIP!
    selected citations
    These citations are derived from selected sources.
    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    0
    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
    Average
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    Average
    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
    Average
Powered by OpenAIRE graph
Found an issue? Give us feedback
selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
Green