He, Liying and Ismail, Kamisah (2023) Do staff capacity and performance-based budgeting improve organisational performance? Empirical evidence from Chinese public universities. HUMANITIES & SOCIAL SCIENCES COMMUNICATIONS, 10 (1). ISSN 2662-9992, DOI https://doi.org/10.1057/s41599-023-01523-2.
Full text not available from this repository.Abstract
The COVID-19 pandemic has raised many issues for higher education institutions, one of which is the continued decline in funding and an increased emphasis on effectiveness and efficiency. Performance-based budgeting is being adopted in organisations to allocate resources more efficiently, and Chinese public universities are no exception. The present study explicitly aimed to examine the relationship among staff capacity, performance-based budgeting, and organisational performance in Chinese public universities. It also investigated the role of top management support as a moderator. A purposive sampling method was used to select a total of 271 participants who agreed to participate in an online survey. A multimethod approach combining partial least squares-structural equation modelling (PLS-SEM), the PROCESS macro and necessary condition analysis (NCA) was adopted. The PLS-SEM results indicated that performance-based budgeting had a positive relationship with university performance and served as a mediator between staff capacity and university performance. The moderated mediation results showed that top management moderated the relationship among the selected variables. The NCA results suggested that both staff capacity and performance-based budgeting are meaningful and significant necessary conditions for university performance. The combined results indicated how researchers and practitioners can identify the factors that are critical for university performance and result in the best possible outcomes. This is possibly the first study to use this multimethod approach in accounting research. Overall, this study offers valuable insights into performance-based budgeting implementation in higher education institutions and may serve as a guideline for public universities to improve the efficiency of funding, reduce costs and increase revenues.
| Item Type: | Article |
|---|---|
| Funders: | UNSPECIFIED |
| Uncontrolled Keywords: | Modeling Pls-Sem; Resource Dependence; Discriminant Validity; Mediation; Moderation; Inference; Systems; Directions; Sector; Tests |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Business and Economics > Department of Accounting |
| Depositing User: | Ms Zaharah Ramly |
| Date Deposited: | 28 Nov 2023 00:13 |
| Last Modified: | 28 Nov 2023 00:13 |
| URI: | http://eprints.um.edu.my/id/eprint/38781 |
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