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BÜTÇESEL KATILIMIN YÖNETİCİLERİN BÜTÇE HEDEFLERİNE BAĞLILIK, İŞLE İLGİLİ BİLGİ VE İŞ TATMİNİ ÜZERİNDEKİ ETKİSİ

THE EFFECT OF BUDGETARY PARTICIPATION ON MANAGERS’ BUDGET GOAL COMMITMENT, WORK-RELATED INFORMATION AND JOB SATISFACTION

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DOI: 
http://dx.doi.org/10.9761/JASSS_356
Abstract (2. Language): 
The objective of this study is to investigate the effect of budgetary participation on managers’ budget goal commitment, work-related information and job satisfaction. For this purpose, the data is gathered via questionnaire applied to 104 managers working in various levels in the medium and large-sized enterprises which are mostly in automotive industry and operate in the Marmara Region. In order to test the hypotheses of this study, correlation and regression analyses were performed. Results of correlation analysis revealed that all variables are significant and positively related to each other. The results of regression analyses show that budgetary participation has statistically significant and positive impact on managers’ budget goal commitment and work-related information. Results also reveal that budget goal commitment and work-related information has statistically significant and positive impact on job satisfaction. It is seen that budgetary participation has not direct statistically significant and positive impact on job satisfaction. However, the impact of budgetary participation on job satisfaction is transmitted by budget goal commitment and work-related information variables. Although budgetary participation has statistically significant and positive impact on job satisfaction, when budget goal commitment and work-related information are included to the multiple regressions separately and together, this impact is shaded. These results prove that budget goal commitment and work-related information have perfect mediation effect between budgetary participation and job satisfaction.
Abstract (Original Language): 
Bu çalışmanın hedefi, bütçesel katılımın yöneticilerin bütçe hedeflerine bağlılıkları, işle ilgili bilgileri ve iş tatminleri üzerindeki etkisini incelemektir. Bu hedefi gerçekleştirmek için gerekli olan veri, Marmara bölgesinde faaliyet gösteren çoğunluğu otomotiv sektöründeki orta ve büyük ölçekli işletmelerde çalışan çeşitli düzeydeki 104 yöneticiden anket yoluyla elde edilmiştir. Çalışmanın hipotezlerini test etmek için korelasyon ve regresyon analizleri gerçekleştirilmiştir. Korelasyon analizi sonuçları, tüm değişkenlerin birbiriyle istasitiki olarak anlamlı ve pozitif ilişki içinde olduğunu ortaya koymaktadır. Regresyon analizi sonuçları ise, bütçesel katılımın yöneticilerin bütçe hedeflerine bağlılık ve işle ilgili bilgiler üzerinde pozitif ve istatistikî olarak anlamlı bir etkiye sahip olduğunu göstermektedir. Sonuçlar ayrıca, bütçe hedeflerine bağlılığın ve işle ilgili bilginin iş tatmini üzerinde istatistikî olarak anlamlı ve pozitif bir etkiye sahip olduğunu onaylamaktadır. Buna karşın bütçesel katılımın iş tatmini üzerinde doğrudan bir etkisinin olmadığı, bu etkinin bütçe hedeflerine bağlılık ve işle ilgili bilgi değişkenleri üzerinden dolaylı bir biçimde gerçekleştiği bulgusu elde edilmiştir. Bütçesel katılım ile iş tatmini arasında istatistiki olarak anlamlı ve pozitif bir ilişki olduğuna göre, çoklu regresyona bütçe hedeflerine bağlılık ve iş ile ilgili bilgi değişkenleri girdiğinde bu etkinin gölgelendiği görülmektedir. Yapılan ek analizler hem bütçe hedeflerine bağlılık hem de iş ile bilgi değişkenlerinin yalnızca teker teker değil birlikte de, bütçesel katılım ve iş tatmini arasında tam ara değişkenler olduğunu ortaya koymaktadır.
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