https://orcid.org/0000-0002-4765-4189
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ABSTRACT
This research aims to extend existing knowledge by conducting a systematic literature review (SLR) on budget participation (BP). A total of 118 articles were collected from three reliable datasets: Web of Science, Scopus, and ScienceDirect (1999–2023). The main items reviewed in this systematic review include existing theories, antecedents and consequences of BP, methodologies (analysis techniques, sample size, and sector), and regions of publication. The SLR revealed that various theories have been used to support hypotheses, and the majority of the articles used goal-setting theory. The analysis also shows that little attention has been given to antecedents, while most researchers focused on the consequences of budget participation. Most previous studies have been based on limited sample size, and there is a dearth of research on BP in certain regions, and structural equation modeling techniques were the most used research methodologies.
Disclosure statement
No potential conflict of interest was reported by the author(s).
Additional information
Notes on contributors
Mushtaq Yousif Alhasnawi
Dr. Mushtaq Yousif Alhasnawi obtained his Ph.D from Universiti Putra Malaysia, Master of Accountancy from Ferdowsi University of Mashhad and a Bachelor Degree at University of Kufa: Najaf, Iraq. He is currently a senior lecturer at the Department of Accounting and Finance, Faculty of Economics and Management, University of Thi-Qar. His research interests in management accounting. Dr. Alhasnawi has a number of publications in varied journals and a number of chapters in edited books.
Ridzwana Mohd Said
Dr. Ridzwana Mohd Said obtained her Ph.D from the International Islamic University Malaysia, Master of Accountancy and a Bachelor Degree in Accountancy from University Technology MARA. She is currently a senior lecturer at the Department of Accounting and Finance, Faculty of Economics and Management, Universiti Putra Malaysia. Her research interests include social and environmental reporting and sustainability reporting. Dr. Ridzwana has a number of publications in varied journals and a number of chapters in edited books. Currently, she is an Associate Editor of International Journal of Economics and Management (IJEM).
Yousif Raad Muhsen
Dr. Yousif Raad Muhsen (C. AUTHOR) obtained a bachelor’s degree in computer science from Al-Mustansiriya University and then obtained a master’s degree from St. Petersburg University in Russia in 2016. He was a lecturer at the University of Wasit / Faculty of Engineering from 2016–2021. He got a PhD at Malaysia / UPM University in 2024. My area of interest is Management information, decision-making, fuzzy set and machine learning and Multiprocessors System-On-Chip (MPSoCs) security and performance. The corresponding Author has published in high-impact journals such as (the Journal of Intelligent & Fuzzy Systems Q2), (Radioelectronics and Communications Systems Q2), (IEEE access Q1), (Egyptian Informatics Journal Q1), (Atmosphere Q2) and many conferences and other journals. In addition, he is a regular reviewer in many journals.
Alhamzah Alnoor
Dr. Alhamzah Alnoor holds a Ph.D. in Business Administration and is currently a senior lecturer of strategic management at the Management Technical College, Southern Technical University, Basrah, Iraq. Alnoor received a BSc degree with first-class honors from Southern Technical University in 2013. After completing his BSc in Operation Management, he was awarded a master’s degree in Business Administration from the University of Basrah, Iraq, in 2016. He obtained his Ph.D. from the School of Management, Universiti Sains Malaysia, Malaysia 2022. His research interests lie in Strategic Management, Business Ethics, Leadership, Human Resources Management, Organizational Psychology, Organizational Sociology, Innovation, Entrepreneurship, SMEs, Technology Adaption, and Social Commerce. He has published numerous scientific journal articles and conference papers. He is a regular reviewer of numerous prestigious journals. He has many handbooks that were published under Springer publisher. During his career, he was engaged in more than 50 projects.
Sajead Mowafaq Alshdaifat
Dr. Sajead Mowafaq Alshdaifat holds a doctorate in accounting with research interests in sustainability, financial accounting, and auditing. He obtained his PhD from University Putra Malaysia, ranked among the top universities globally. He has received numerous awards in his field, published multiple articles in esteemed journals, and currently holds the position of Assistant Professor in the Accounting Department at the School of Business, Al al-Bayt University.
Zahra Mohamed El Shlmani
Dr. Zahra Mohamed El Shlmani is currently a senior lecturer at the Department of Accounting and Finance, Libyan Academy for Postgraduate Studies. She obtained his Ph.D. from the School of Management, Universiti Sains Malaysia, Malaysia 2023. Her research interests include social and environmental reporting and sustainability reporting. Dr. El Shlmani has a number of publications in various journals and has contributed several chapters to edited books.