***Please help me summarize this two articles and separate write

Budget Participation Budget participation is a process in which individuals in it are involved and have an influence on the preparation of budget targets, whose performance will be evaluated, and may be valued on the. basis of achieving these budget targets. Milani [13] explains budgetary participation is a reflection of superiors' perspectives on the level of involvement experienced by subordinates in the preparation of the budget and involved in the final budget and the contribution/contribution of his thoughts is needed for the budget. The main function of the budget according to Mardiasmo [16] is as a planning tool, a control tool, a fiscal policy tool, a political tool, a coordination and communication tool, a performance appraisal tool, a motivational tool and a tool for creating public spaces. According to Siegel \& Ramanauskas-Marconi [17] the application of participation in budgeting provides many benefits, among others that participants (people involved in the budgeting process) become ego-involved not just task-involved in their work; participation will increase the sense of togetherness in the group, which consequently will increase the cooperation of group members in implementing the objectives; participation will increase the sense of togetherness in the group, which consequently will increase the cooperation of group members in implementing the objectives; participation can reduce the feeling of inequality in the allocation of resources among parts of the organization. Budgeting participation according to Wong-On-Wing et al [5] is a process of involvement of individual members of the organization in preparing the budget and has an influence on the preparation of budget targets used to evaluate performance. Managerial Performance Performance according to Mahoney [18] is related to management performance and based on management functions [5]. Managerial performance is defined by Mahoney [18] as the work of individual members of the organization in managerial activities such as planning, investigating, coordinating, supervising, staffing, negotiating and representing. Management performance is developed in functional classification which is directly related to management objectives. Robbins \& Judge [19] further define performance as a function of the outcome of the interaction between ability and motivation. The purpose and objectives of performance according to Simamora \& Ukar [20] are setting useful goals, not only for evaluating performance at the end of a certain period, but the results of work processes throughout that period. Mahoney [18] argues that functional classification in management performance is managerial skills and abilities, which can be determined based on performance measures in managerial activities. Performance will improve if superiors use the budget to allocate resources, because superiors can allocate more resources to more productive subordinates [21]. Budgetary participation has a positive effect on management accounting systems. Abdel-Kader and Luther (2008), Sggbargyen and Rgorundersing, (2008) and Stergiou et al. (2013) reveal the positive impact of decentralization and management accounting systems with sufficient relevant information on controlling and decision-making. Thus, as firms expand, there is a need for more formal planning and control system through a decentralized structure (Hoque, 2011, Stergiou et al., 2013). Management style has a positive effect on management accounting systems. There is a direct influence of budgetary participation on managerial performance. Derfuss (2009) found that budgetary participation has a positive and significant impact on managerial performance. Furthermore, Gurendrawati and Murdayanti (2015), Chong and Mahama (2014) indicate that budgetary participation and managerial performance have a positive link. Budgetary participation has a positive impact on managerial performance (Eker, 2009; Cheng 2012). Furthermore, budgetary participation does not affect managerial performance (Parsian, 2015). Budgetary participation has a positive influence on managerial performance. Previous studies have examined management styles that affect performance (Ogbonna \& Harris, 2000; Yousef, 2000; ElenkQu, 2002; Rgypld, 2011). This research was carried out in several countries such as United Kingdom Russia (Elenkey, 2002), United Kingdom (Ogbonna \& Harris, 2000), Germany (Roweld, 2011), and the United Emirates Arab (Yousef, 2000). Management style has a positive effect on managerial performance. As regards the relationship between the use of management accounting systems and managerial performance, according to Chong (1996), the managerial performance was high when a broad scope of management accounting system information was used by managers. Sgobaroyen and Poorundersing, (2008) revealed that the management accounting systems have a positive and significant impact on managerial performance. It is concluded that all management accounting systems' dimensions are conclusively related to managerial performance (Chia, 1995; Boywens \& Abernethy, 2000; Sgobaroyen \& Pggruxdersing, 2008; Eker, 2009; Etemadi et al., 2009). The results showed that management accounting systems, for all characteristics including broad scope, timeliness, aggregation, and integration, have a positive influence on managerial performance (Mia \& Clarke, 1999; Sogbargven \& Pgorundersing, 2008). The characteristics of management accounting systems such as broad scope and timeliness have an impact on managerial performance (Tsui, 2001; Eker, 2009; Etemadi et al., 2009). Furthermore, the characteristics include broad scope influence on managerial performance (Cheng, 2012). However, Chung et al., (2012) reveal that a broad scope of management accounting systems does not influence managerial performance