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Bottom-up rather than top-down: evidence from Middle Eastern and North African educational institutions

Bottom-up rather than top-down: evidence from Middle Eastern and North African educational... Educational institutions in the Middle East and North Africa (MENA) are striving for better resource management and finance. The bottom-up budgeting approach plays an important role in motivating executives' performance. The main aim of this paper is to discover whether there is a significant difference between bottom-up and a top-down approaches to budgeting in terms of managers' performance.Design/methodology/approachQuestionnaires were distributed to 453 university executives in 21 MENA educational institutions. The Kruskal–Wallis test was utilized to test the difference between the three groups (bottom-up, top-down and consultative approaches). Further analysis was conducted to test the difference between the two groups using the Mann–Whitney test.FindingsThe results show that there is a significant difference between a bottom-up and top-down approach in terms of managerial performance. The study's findings indicate that the bottom-up approach to budgeting leads to higher performance indicators than a top-down approach to budgeting.Originality/valueThe current study contributes to the research as it increases awareness of budgeting approaches that are used in higher education institutions, specifically in terms of the effect of these differences on executives' performance. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Public Budgeting Accounting & Financial Management Emerald Publishing

Bottom-up rather than top-down: evidence from Middle Eastern and North African educational institutions

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References (64)

Publisher
Emerald Publishing
Copyright
© Emerald Publishing Limited
ISSN
1096-3367
DOI
10.1108/jpbafm-02-2020-0008
Publisher site
See Article on Publisher Site

Abstract

Educational institutions in the Middle East and North Africa (MENA) are striving for better resource management and finance. The bottom-up budgeting approach plays an important role in motivating executives' performance. The main aim of this paper is to discover whether there is a significant difference between bottom-up and a top-down approaches to budgeting in terms of managers' performance.Design/methodology/approachQuestionnaires were distributed to 453 university executives in 21 MENA educational institutions. The Kruskal–Wallis test was utilized to test the difference between the three groups (bottom-up, top-down and consultative approaches). Further analysis was conducted to test the difference between the two groups using the Mann–Whitney test.FindingsThe results show that there is a significant difference between a bottom-up and top-down approach in terms of managerial performance. The study's findings indicate that the bottom-up approach to budgeting leads to higher performance indicators than a top-down approach to budgeting.Originality/valueThe current study contributes to the research as it increases awareness of budgeting approaches that are used in higher education institutions, specifically in terms of the effect of these differences on executives' performance.

Journal

Journal of Public Budgeting Accounting & Financial ManagementEmerald Publishing

Published: Oct 19, 2020

Keywords: Bottom-up budgeting; Top-down budgeting; Educational institutions; Middle East and North Africa (MENA)

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