Standardized strategy, budget participation through information technology for communication on company performance;Acase study

• Autores: Donny Arif, Slamet Riyadi, Mulyanto Nugroho
• Localización: Contaduría y administración, ISSN 0186-1042, ISSN-e 2448-8410, Vol. 71, Nº. 2, 2026, págs. 1-24
• Idioma: inglés
• Títulos paralelos:
  • Estrategia estandarizada, participación presupuestaria a través de la tecnología de la información para la comunicación en el rendimiento de la empresa; un estudio de caso
• Enlaces
  • Texto completo (pdf)
• Resumen
  • español

    Este estudio analiza el impacto de los procesos estandarizados de interpretación de estrategias en el rendimiento empresarial y la participación presupuestaria, mediados por tecnologías de la información para la comunicación, para impulsar el rendimiento presupuestario. Se utilizan 135 datos de cuestionarios distribuidos a gerentes interfuncionales de varias empresas hoteleras en Surabaya, provincia de Java Oriental, Indonesia. Este estudio utiliza un modelo de ecuaciones estructurales que produce hallazgosque afectan directa e indirectamente al rendimiento empresarial y la participación presupuestaria. Este estudio amplía la literatura sobre el impacto económico desde la perspectiva de la evaluación del rendimiento estratégico en la presupuestación y algunas de las situaciones que afectan al rendimiento empresarial. Esta investigación también revela que la correcta interpretación e implementación de las estrategias reducirá la distorsión de los gerentes al establecer objetivos para fomentar la eficacia presupuestaria, lo que en última instancia generará un buen rendimiento empresarial

  • English

    This study analyzes the impact of standardized strategy interpretation processes on company performance and budget participation mediated by information technology for communication to drive budget performance. It uses 135 questionnaire data distributed tocross-functional managers in several hotel companies in Surabaya, East Java Province, Indonesia, using a structural equation model that produces findings that directly and indirectly affect company performance and budget participation. This study expands the literature on economic impact from the point of view of strategic performance appraisal in budgeting and some of the situations that affect firm performance. This research also reveals that correctly interpreting and implementing strategies will reducemanagers' distortion in setting targets to encourage budget effectiveness, ultimately creating good company performance

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