Purpose – This study aims to investigate two antecedents to participation in budgetary activities – a need for a sense of achievement and a positive work attitude – and then to assess the impact of these two variables on job performance in the context of public-sector organizations in Macau.

Design/methodology/approach – Data for the study were collected by a survey questionnaire administered to a sample of 216 managers in three departments of the Macau public service.

Findings – This paper demonstrates that the two antecedent factors – a positive work attitude and a need for achievement – have a significant positive relationship with budgetary participation. It is concluded that indirect relationships exist between the two antecedent variables (work attitude and a need for achievement) and the dependent variable (job performance), with participation in budgeting as an intervening variable.

Research limitations/implications – The results should be interpreted within the usual limitations of survey research. The participants volunteered to participate in the present study, and the sample was thus not strictly random. Because, less than 100 per cent of the questionnaires were returned, non-response bias might exist.

Practical implications – The results of the study have implications for the design of effective budgeting planning control process in public-sector organizations in Macau. In providing a formal conceptual framework, the paper argues that the interactive process of budgeting systems means that individual-level factors are crucial to the achievement of budget plans.

Originality/value – The results provide an improved understanding of the effect of individual-level behaviour on job performance in a budgetary context on the basis of the current study’s findings.