Budgeting And Emotional Exhaustion In Covid-19 Pandemic: Survey From Indonesia

Mardiana Mardiana; SeTin SeTin

doi:10.24912/ja.v27i3.1492

Authors

Mardiana Mardiana Faculty of Business, Maranatha Christian University, Bandung
SeTin SeTin Faculty of Business, Maranatha Christian University, Bandung

DOI:

https://doi.org/10.24912/ja.v27i3.1492

Keywords: Covid-19; Budgeting; Enabling Budgets; Role Conflict; Emotional Exhaustion.

Abstract

Management control practices will change in response to the global crisis. This study aims to investigate the behavioural impacts of adjustments in budget control brought on by the worldwide crisis, particularly during the transition to the COVID-19 pandemic. This quantitative study employs a questionnaire survey approach with a sample of 96 managers from West Java manufacturing enterprises. The results of the study show that the negative impact of the Covid-19 pandemic transition period is positively related to budget tightening, tightening budget control is positively associated with role conflict, enabling budget design can reduce the impact of budgetary tightness on role conflict, and role conflict is positively related to emotional exhaustion of budget holders. This study contributes to the body of knowledge on management control, particularly the budget, which sheds further light on how budgeting procedures change in times of crisis and what happens to employees as a result of those changes.

Author Biographies

Mardiana Mardiana, Faculty of Business, Maranatha Christian University, Bandung

diana8837@gmail.com

SeTin SeTin, Faculty of Business, Maranatha Christian University, Bandung

setin2005@yahoo.com

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