Goal-setting participation, experiencing tensions and budgetary performance: exploring the moderation role of paradox mindset

Manuela S. Macinati and Marco Giovanni Rizzo

Journal of Accounting & Organizational Change, 2025, vol. 21, issue 7, 118-146

Abstract: Purpose - Building on Goal-Setting and Paradox Theory, this study aims to examine the role of perceived tensions and paradox mindset in the relationship between participation in budget goal setting and budgetary performance in hybrid organizations. Design/methodology/approach - A cross-sectional survey among 72 budget holders working in a hospital was conducted; partial least squares structural equation modeling technique was used to assess the measurement model and to test the research hypotheses. Findings - The findings reveal that participation in goal setting is negatively associated with experiencing tensions while the relationship between experiencing tensions and budgetary performance was not significant. Moreover, paradox mindset positively moderates the relationship between experiencing tensions and budgetary performance. Originality/value - This study focuses on the interplay between organizational and individual responses to institutional tensions and examines the role of paradoxical thinking in a participative budget goal-setting environment in influencing budgetary performance. Given the practical and theoretical significance of this issue, this study enhances the understanding of the complex relationship between budgeting practices and human behavior.

Keywords: Participation in goal setting; Paradox mindset; Perceived tensions; Budgetary performance; Hospital; Budget; Hybrid manager (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaocpp:jaoc-11-2024-0386

DOI: 10.1108/JAOC-11-2024-0386

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