This paper is to investigate the effect procedural fairness and distributive and goal commitment as intervening variables on managerial performance in budgetary setting Recent budgeting research suggests that fairness perceptions play a role in performance. In particular, prior work demonstrates a positive relation between fairness and performance during budgeting. The process by which fairness perceptions translate into improved performance, however, remains unaddressed. Questionnaire data collected from managers or persons whose are involved in budgetary participation at Atma Jaya Yogyakarta University. Data were analysed by regression analysis technique. The results showed the hypothesis was supported, but one hypothesis did not supported by data.. This study contributes to the accounting literature by investigating whether fairness perceptions improve performance via participation by increasing managers' commitment to budgetary goals.