The effects of organizational policies on budget participation with the mediating role of employee motivation

Abstract

From the management perspective, budget is a tool for targeted use of financial resources given the company behoof and goodness, so that maximum organizational benefits are gained by using minimum resources and create measurable evaluation criteria that lead management to goals in this regard. The purpose of the study was to examine the effects of organizational policies (Ops) on budget participation (BP) with the mediating role of employee motivation (EM). The study was applied in terms of purpose and descriptive-survey in terms of method. The population was the staff of Management and Planning Organization of Tehran. Given the data collected, the total number of employees was 374 people selected using stratified random sampling method. In the present study, a questionnaire from the study of Lao et al. (2018) was used to collect data. The reliability of the questionnaire was obtained as 0.820 using Cronbach's alpha coefficient. Descriptive statistics test in SPSS 18 and structural equation method (SEM) using Smart PLS software were used to analyze the collected data. The results indicated that OPs have a significant effect on BP with the mediating role of EM.