참여예산과 직무성과 간의 관계에서 역할명확성과예산몰입의 매개효과

[Purpose] Participatory budgeting has a positive effect on job performance. However,participatory budgeting causes budget slack, and budget slack may have a negative impacton job performance. Under this conflicting relationship, this study aimed to examine whetherthe mediating role of role clarity and budget commitment is necessary for participatorybudgeting to be positive for job performance. [Methodology] A survey was conducted with employees of financial institutions, and theresearch hypothesis was tested through SMART PLS. [Findings] As a result of the hypothesis test, first, the participatory budget had a directpositive effect on job performance. Second, role clarity played a role as a parameterbetween participatory budgeting and job performance. Third, It was found that budgetcommitment did not play a role as a mediator between participatory budgeting and jobperformance. [Implications] When active communication among members is achieved through theparticipatory budget, the scope and responsibilities of the job and the method of performingthe job can be clearly defined, thereby strengthening the role clarity, which can be seento improve job performance. This suggests that when implementing participatory budgeting,active communication about duties, goal setting, and job implementation methods is moreimportant than anything else.