La relazione tra il livello di coinvolgimento nel processo di budget, il commitment verso gli obiettivi, la soddisfazione lavorativa e i relativi risvolti sulla performance manageriale. I risultati di un caso studio

The paper adopts a psychology-based management accounting research approach and seeks intermediary processes in terms of individual mental state variables, both motivational and cognitive, that explain the process of ‘‘how’’ participation in budgeting influences individual behaviour and, in turn, enhances managerial per-formance. In an attempt to investigate these paths, a conceptual framework is de-veloped hypothesizing a structural model aimed to explore the participation-performance link including two cognitive variables such as: budget goal commit-ment and job satisfaction. To this end, data collected from clinical managers working in a large Italian public hospital are used, and PLS methods are employed. Findings confirmed some re-sults obtained by previous management accounting research. In particular, the re-search confirms that: (a) budgetary participation has a positive effect on goal commitment, job satisfaction and managerial performance; (b) goal commitment has a positive effect on job satisfaction and managerial performance; and (c) job satisfaction has a positive effect on managerial performance.