أثر الموازنة بالمشاركة في رفع كفاءة و فعالية أداء الموازنة : دراسة على وزارة المالية و القوى العاملة- ولاية كسلا

الملخص EN

The study aimed to investigate the impact of participative budget in increasing efficiency and effectiveness of general budget performance in Kassala state.

The questionnaire was used to collect data.

Data were analyzed using SPSS program together with multiple linear regression.

The findings of the study revealed that the participative budget has an impact on budget performance through job relevant information and behavioral aspects of budget.

Moreover, job relevant information and behavioral aspects of budget have the ability to moderate the influence of participative budget on budget performance.

The study recommended the need to make maximum use of participative budget in order to obtain good information and meet the positive behavioral and psychological aspects of budget.