ความเชื่อมโยงระหว่างงบประมาณแบบมีส่วนร่วม ข้อมูลระบบบัญชีบริหารที่มีขอบเขตกว้าง และผลการดำเนินงานของผู้บริหาร : กรณีศึกษาการไฟฟ้าส่วนภูมิภาค

Abstract

The present study aims to examine the relationships between (a) budgetary participation and managerial performance, and (b) broad scope MAS information and managerial performance. A questionnaire package was sent to branch managers of Provincial Electricity Authority. Only 105 questionnaires were returned and used for data analysis (response rate 56.45%) Data analysis includes the descriptive statistics and multiple regression analysis. The results from the multiple regression analysis indicate that budgetary participation is positively associated with managerial performance. This indicates that the use of budgetary participation can help managers to improve their performance. In addition, it is found that the broad scope MAS information is positively related to managerial performance. By using broad scope MAS information, managers are able to understand the situations of their branch. Thus, they can make more appropriate decisions, leading to greater managerial performance. Therefore, top management in a state-own enterprise should allow branch managers to participate in budgetary process as well as encourage branch managers to make a greater use of broad scope MAS information for their decision making.