Predicting the performance of industrial enterprises through ICT-enabled processes: the interplay of staff capacity and organizational commitment

Purpose This study aims to offer a more precise understanding of the dynamics affecting managerial performance in the sector of industry by examining the factors of participative budgeting, staff capacity, information communication technology and organizational commitment. Design/methodology/approach The research is based on a sample of 1,040 individuals working in the financial departments of industrial enterprises. The analysis resorted to a combination of partial least-squares structural equation modeling and artificial neural network to test its hypotheses. Findings The findings reveal the direct effects of participative budgeting on staff capacity and organizational commitment. These two variables play a mediating role in the relationship between participative budgeting and managerial performance. Furthermore, information communication technology moderates the effects of participative budgeting on managerial performance through staff capacity and organizational commitment. Research limitations/implications The cross-sectional design limits causal inference, and the focus on a single sector within one country constrains generalizability. Future research should adopt longitudinal and comparative approaches and examine additional determinants of managerial performance. Practical implications Managers can enhance decision-making transparency, collaboration and organizational performance by implementing participative budgeting, investing in capacity-building initiatives, adopting ICT tools and fostering organizational commitment. Originality/value By employing advanced analytical techniques, this study offers valuable insights into organizational dynamics, leading to a deeper understanding of the factors influencing managerial performance.