Journal of Asian Business and Economic Studies
Vol. 25(S02) , December 2018, Page 91-111


Performance implication of budgetary participation and learning goal orientation: Empirical evidence from Vietnam
Nguyễn Phong Nguyên

DOI:
Abstract
This study develops and empirically validates a Participation–Learning–Innovation–Performance chain by integrating employees’ budgetary participation, learning goal orientation, innovative behaviors, and job performance. In particular, this study evaluates the mediating effect of employees’ learning goal orientation on the relationship between their budgetary participation and innovative behaviors, and then examines the performance effect of these innovative behaviors on subsequent job performance. The hypotheses were empirically tested using a sample of 337 mid- and low-level managers from business organizations in Vietnam. Partial least squares-structural equation modeling was performed to test the hypotheses. The findings indicate that: (1) Employees’ learning goal orientation acts as a transmitting device that connects their budgetary participation and innovative behaviors, and (2) these behaviors in turn lead to enhanced job performance. From these findings, this study proposes theoretical and managerial implications regarding designing a favorable budgetary environment for positive employees’ performance outcomes.

Keywords
Budgetary participation; Learning goal orientation; Innovative behaviors
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