Perceived Collective Efficacy Among Groups: Bridging Budget Control System with Team Effectiveness in University

Authors

  • Desi Ilona Accounting Department, Universitas Ekasakti, Padang, Indonesia

Keywords:

Budget Control System, Perceived Collective Efficacy, Team Effectiveness

Abstract

This study examines the role of perceived collective efficacy as a mediating variable between a university's budget control system and team effectiveness. The research employs a quantitative approach, utilizing quantitative assessments to evaluate the impact of the budget control system on perceived collective efficacy and team effectiveness. Findings indicate that the budget control system is positively related to the perceived collective efficacy and team effectiveness. Besides, the perceived collective efficacy is associated with team effectiveness and significantly mediates between a budget control system and team effectiveness. This research aligns with existing literature highlighting the critical mediating role of perceived collective efficacy in the relationship between budget control systems and team effectiveness. By fostering an environment conducive to collective efficacy, organizations may better leverage team dynamics to enhance overall performance outcomes, paving the way for future research to explore these interconnections within diverse contexts further

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Author Biography

Desi Ilona, Accounting Department, Universitas Ekasakti, Padang, Indonesia

 

   

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Published

2025-06-23

How to Cite

Ilona, D. (2025). Perceived Collective Efficacy Among Groups: Bridging Budget Control System with Team Effectiveness in University. IJARAA : International Journal of Integrated Accounting, 2(1), 176–196. Retrieved from https://icess.uin-suska.ac.id/index.php/ijaraa/article/view/273