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Do staff capacity and performance-based budgeting improve organisational performance? Empirical evidence from Chinese public universities

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 Chines...

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Main Authors: He, Liying, Ismail, Kamisah
Format: Article
Published: SPRINGERNATURE 2023
Subjects:
H Social Sciences (General)
Online Access:http://eprints.um.edu.my/38781/
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spelling my.um.eprints.387812023-11-28T00:13:28Z http://eprints.um.edu.my/38781/ Do staff capacity and performance-based budgeting improve organisational performance? Empirical evidence from Chinese public universities He, Liying Ismail, Kamisah H Social Sciences (General) 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. SPRINGERNATURE 2023-01 Article PeerReviewed 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 <https://doi.org/10.1057/s41599-023-01523-2>. 10.1057/s41599-023-01523-2
institution Universiti Malaya
building UM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Malaya
content_source UM Research Repository
url_provider http://eprints.um.edu.my/
topic H Social Sciences (General)
spellingShingle H Social Sciences (General)
He, Liying
Ismail, Kamisah
Do staff capacity and performance-based budgeting improve organisational performance? Empirical evidence from Chinese public universities
description 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.
format Article
author He, Liying
Ismail, Kamisah
author_facet He, Liying
Ismail, Kamisah
author_sort He, Liying
title Do staff capacity and performance-based budgeting improve organisational performance? Empirical evidence from Chinese public universities
title_short Do staff capacity and performance-based budgeting improve organisational performance? Empirical evidence from Chinese public universities
title_full Do staff capacity and performance-based budgeting improve organisational performance? Empirical evidence from Chinese public universities
title_fullStr Do staff capacity and performance-based budgeting improve organisational performance? Empirical evidence from Chinese public universities
title_full_unstemmed Do staff capacity and performance-based budgeting improve organisational performance? Empirical evidence from Chinese public universities
title_sort do staff capacity and performance-based budgeting improve organisational performance? empirical evidence from chinese public universities
publisher SPRINGERNATURE
publishDate 2023
url http://eprints.um.edu.my/38781/
_version_ 1783876673367703552
score 13.211869

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