Organizational contextual factors, budget participation, commitment and performance of China public universities
Budget and performance issues in the public sector have become the focus of the Chinese government's attention. As non-profit institutions, Chinese public universities receive the majority of their funding from government grants; consequently, they must pay attention to the development issue...
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Format: | Thesis |
Language: | English |
Published: |
2023
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Subjects: | |
Online Access: | http://psasir.upm.edu.my/id/eprint/114130/1/114130.pdf http://psasir.upm.edu.my/id/eprint/114130/ http://ethesis.upm.edu.my/id/eprint/18089 |
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Summary: | Budget and performance issues in the public sector have become the focus of the Chinese
government's attention. As non-profit institutions, Chinese public universities receive
the majority of their funding from government grants; consequently, they must pay
attention to the development issues of budget participation and performance. Most
previous research has focused on the budget participation and performance of businesses
while neglecting that of universities, especially Chinese public universities. The
performance of a university affects its resources and development, meaning that studying
the factors affecting its budget participation and performance plays a crucial role in
improving its competitiveness. Therefore, the purpose of this study is to
comprehensively explore the factors influencing the budget participation and
performance of public universities in China. Specifically, this study examines the
relationship between contextual factors, budget participation, organizational
commitment, and performance in the public universities. Influenced by contextual
factors such as environment, culture and budget, the performance of Chinese public
universities still has substantial room for improvement compared with their foreign
counterparts. Organizational commitment, which is often ignored in practice, should be
emphasized to improve employees' enthusiasm towards budget participation and
performance. Based on contingency theory, contextual factors are divided into
information asymmetry, budget emphasis, organizational culture, and environmental
uncertainty. Organizational commitment is proposed to play a moderating role, as per
the identity theory.
A total of 849 public universities in China are selected using the census sampling
method, from whom data is collected through a questionnaire survey. The research unit
is the university, whereby one questionnaire represents one university. Data from a total
of 315 valid questionnaire responses is analyzed using PLS-SEM. Based on the empirical
analysis results, this study finds that: budget participation has a positive and significant
effect on performance; contextual factors indirectly affect performance through the
mediating effect of budget participation; and organizational commitment has a
moderating effect between budget participation and performance. Notably, the
hypothesis that contextual factors significantly impact the performance of public
universities is only partially supported, as the impact of environmental uncertainty on
performance is not significant. While previous studies have mainly focused on
enterprises, this study chooses the context of public universities and reveals that public
universities and enterprises have different attitudes towards contextual factors.
In addition, this study takes budget participation as a mediating variable to provide
further insight into its influencing factors and outcomes from a more comprehensive
perspective, which is a useful contribution to existing knowledge. This finding also
extends the application of contingency theory and identity theory to explain the factors
affecting the performance of Chinese public universities. To sum up, this study provides
an empirically proven framework to help public universities form an effective,
performance-enhancing system. This study considers the factors affecting budget
participation and performance from a comprehensive perspective, which has reference
value for performance improvement in public universities and the education industry as
a whole. |
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