Purpose The purpose of this paper is to investigate the simultaneous relationships among transformational leadership (TFL), customer citizenship behavior (CCB), employee intrinsic motivation (IM) and employee creativity (EC). Design/methodology/approach This study was conducted in companies (hotels and tour operators) from the hospitality sector in Vietnam. The respondents were selected based on convenience sampling. A cross-sectional survey design and questionnaire method was used for data collection. Findings The results of the empirical analysis suggest that: employee IM is significantly associated with EC, both TFL and CCB are positively related to employee IM and EC and employee IM positively mediates the effects of both TFL and CCB on EC. Practical implications The results may help managers focus on TFL behavior, CCB and employee IM to achieve higher EC. Originality/value This investigation is expected to be new and valuable. Research on relationships of CCB, employee IM and EC is of significant importance but has not been examined to date. It is hoped that this study addresses this important gap in the marketing literature.

Purpose – Drawing on equity theory, social exchange theory and goal setting theory, the purpose of this paper is to investigate the contingencies on the link between employees’ budgetary participation and their work performance. Specifically, this study addresses the research questions: whether vertical information sharing and budget goal commitment mediate the relationship between employees’ budgetary participation and their work performance; and whether employees’ perceived budget fairness can strengthen the positive effects of budgetary participation on vertical information sharing and budget goal commitment. Design/methodology/approach – Survey data were collected from a sample of 556 low to middle level managers of business organizations in Vietnam. The research model and its hypotheses were tested using PLS-SEM. The standardized root mean squared residual value of the composite model was employed to assess model fit. Common method bias was also checked using the marker-variable approach. Findings – This study has two key findings: both vertical information sharing and budget goal commitment partially mediate the positive effects of budgetary participation on work performance; and both dimensions of perceived budget fairness (distributive and procedural) elevate the positive relationships of budgetary participation – vertical information sharing and budgetary participation – budget goal commitment. Practical implications – The findings could benefit businesses in Vietnam and similar market contexts. Specifically, top management needs to select a proper level of budgetary participation that can facilitate information sharing vertically within the organization and motivate their employees to be more committed to achieve budget goals. Besides, the top management also needs to ensure that their employees perceive the fairness in the budgeting process. Originality/value – The study contributes a greater understanding as regards the mediating roles of vertical information sharing and budget goal commitment as well as the moderating role of perceived budget fairness on the relationship between employees’ participation in the budgetary process and their work performance, especially in the context of an emerging market – Vietnam. Overall, this study contributes to the management and accounting literature with insights concerning a more complex process explaining employees’ work performance and triggered by their budgetary participation