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Penelitian ini bertujuan untuk mengetahui dan memperoleh bukti empiris mengenai ada tidaknya pengaruh signifikan variabel budgetary participation, information asymmetry, budget emphasis, dan self esteem terhadap budgetary slack.
Sugianto, Wenny
core +1 more source
The Effect of Budgeting Participation on Budgetary Slack with Religious Ethics as a Moderating Variable [PDF]
This study aims to empirically examine the effect of budgetary participation on budgetary slack and the ability of religious ethics to moderate the influence of budgetary participation on budgetary slack.
Ratnadi, Ni Made Dwi +2 more
core +1 more source
The role of fiscal rules and institutions in shaping budgetary outcomes [PDF]
The Workshop "The role of fiscal rules and institutions in shaping budgetary outcomes" organized by the Directorate-General for Economic and Financial affairs of the European Commission on 24 November 2006 in Brussels aimed at enriching the debate on the
S. Deroose +3 more
core
An empirical‐aided active learning framework is developed to optimize high‐throughput laser‐induced photothermal annealing of silicon suboxide anodes. By integrating probabilistic machine learning with empirical domain knowledge, this approach achieves optimal electrochemical performance using limited experiments.
Chaeyoung Park +3 more
wiley +1 more source
Gap‐Free Information Transfer in 4D‐STEM via Fusion of Complementary Scattering Channels
Fused Full‐Field STEM (FF‐STEM) is introduced as a 4D‐STEM imaging modality that combines direct ptychography with tilt‐corrected dark‐field reconstruction in a single acquisition. Fourier‐space fusion using Wiener‐type spectral weighting closes the low‐frequency contrast gap inherent to bright‐field methods, delivering gap‐free, dose‐efficient, near ...
Shengbo You +15 more
wiley +1 more source
Purpose - This paper draws on the Behavioral Management Accounting (BMA) literature and applies Goal-setting theory to propose a research model that examines how the cognitive effects of a specific budgeting practice - budgetary participation ...
Marco Giovanni Rizzo
doaj
This research is aimed to expose the effect of budgetary participation on the job satis¬faction and the performance of managers, with the role ambiguity as an intervening variable.
Abriyani Puspaningsih
doaj
This study aims to find empirical evidence to support the notion that there are significant between budgetary participation, budget emphasis and information asymmetry on the incidence of budgetary slack in North Jakarta District Government. In this study,
Oktavia, Rachel Anna
core
Conceptual illustration of a Global Ecosystem Methane Observing System (GEM‐OS) integrating satellites, aircraft, atmospheric networks, and ecosystem measurements to quantify methane emissions from anthropogenic and natural sources. The multi‐scale observing framework improves source attribution, reduces uncertainty in regional methane budgets, and ...
P. Ciais +32 more
wiley +1 more source
Purpose: This study analyzed the relationship between budgetary participation and managerial performance, investigating the roles of information sharing and use of managerial information as potential mediating variables.
Marta Guterres, Carlos Eduardo Lavarda
doaj +1 more source

