Budget participation and employees' motivation in myanmar private commercial banks

Abstract

The use of the budgetary control system has many advantages, but individuals can respond to budgeting and budgetary control requirements in different ways and their behavior can damage the budgeting process. To be effective budgetary control system, human behavioral element is critical factor because whole budget process is implemented by human being. There may be negative impact of budget participation on motivation. Budget participation style could be lead to dysfunctional behavior which may be negative effect on benefit of budgetary control system. This study investigated the impact of budget participation on employees' motivation in Myanmar private commercial banks. It therefore seeks to discover whether positive or negative relationship between budget participation style and employees' motivation in Myanamar private commercial banks area. Quantitative research methodology is used and simple random sampling method is used to collect 208 banks employees from Myanmar private commercial banks in Yangon division. SPSS software version 16 is used to analysis the data. The outcomes of the study confirmed that the impact of budget participation on employees' motivation to achieve budget goal objectives.