An Overall Analysis of Participatory Budgeting Advantages and Essential Factors for an Effective Implementation in Economic Entities

Gabriela Lidia Tănase

《Journal of Eastern Europe Research in Business》 2013卷 (2013/11) Pp. h1-12

https://doi.org/10.5171/2013.201920

並列摘要

The subordinate's involvement in the budgetary process may generate amazing benefits for the economic entity. International studies suggest that participatory budgeting may motivate employees, increase their performance, their satisfaction and may help the entity to obtain more realistic budgets. These are the primary reasons for which participatory budgets still are a present topic. This paper aims to offer an overall analysis of the participatory budgeting process, from the advantages that it generates, to the essential elements that should be taken into account for designing an effective participatory budgeting system in economic entities, by providing a synthesis of studies written on this subject. It underlines the benefits, while identifying the necessary conditions for a successful and effective application of participatory budgeting.

並列關鍵字

participatory budgeting ； employee performance ； job satisfaction ； organizational commitment