<![CDATA[Participative budgeting is believed to enhance managerial performance by fostering a sense of ownership, motivation, and organizational commitment, yet its effectiveness is not universal, as it may also give rise to dysfunctional behavior such as budgetary slack. Leadership style is regarded as an important contingency variable that determines whether budget participation produces positive or dysfunctional outcomes, although prior studies still show inconsistent results. This study aims to map, synthesize, and evaluate previous research findings concerning the role of leadership style in the effectiveness of participative budgeting. The study employs a qualitative approach using a literature review design on ten scientific articles published between 2017 and 2026, analyzed through descriptive-qualitative content analysis. The findings show that budget participation consistently has a positive effect on performance, while leadership style functions both as an independent variable and as a moderating variable, with the moderating role proving more robust and capable of suppressing budgetary slack. This study contributes to strengthening contingency theory in management accounting and provides a foundation for strengthening leadership capacity in public sector budget management.]]>
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