”If Managers Feel Safe, Budget Control Becomes Enabling: Evidence from Organizational Studies"

Muhammad Nur abdi; Arfandi

doi:10.63922/ijebir.v4i03.2116

Muhammad Nur abdi Management Study Program, Faculty of Economics and Business, university of muhammadiyah makassar
Arfandi Accounting Study Program, Faculty of Economics and Business, university of muhammadiyah Sorong

DOI: https://doi.org/10.63922/ijebir.v4i03.2116

Keywords: budget control system, role of budget, budget control

Abstract

This study aims to explore how managers' perceptions of budget control systems can enhance the role of budgets as a tool for empowerment, rather than merely a tool for supervision. The study also identifies the most influential psychological climate elements and factors shaping individual perceptions of budget control systems that can be improved, made more flexible, and transparent. Using a qualitative ethnographic approach, primary and secondary data were collected through observation, in-depth interviews, and document analysis. Data and method triangulation were used for validation. Key informants were budgeting and tax managers at PT. XYZ. Research Findings: Safe Psychological Climate: Managers and employees who feel safe actively participate in budget preparation and evaluation, view the system as fair and transparent, and reduce budgetary slack. Open two-way communication is the most crucial element for flexibility and transparency. Improveable Control System: A control system is considered improveable if it is flexible, open to feedback, and adaptive. Individual Perception: Influenced by individuals, work experience, corporate culture, communication, clarity, and commitment. Transparent communication enhances system flexibility, and a flexible organizational culture is crucial, especially globally. Conclusion: A safe psychological climate, characterized by trust, fair procedures, open communication, and the absence of threats, is a crucial foundation for an adaptive, flexible, and transparent budget control system. Positive manager perceptions are essential in enhancing the role of the budget as an empowerment tool.

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