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Influence of budgetary slack and elements of the budgetary process on perceptions of justice, [PDF]
Revista Contabilidade & Finanças, 2022 This study examined the relationships between elements of the budgetary process (budgetary participation, the use of budgetary goals for performance assessments, and the use of budgetary goals for variable remuneration purposes), budgetary slack, and ...
Vanderlei dos Santos +2 more
doaj +8 more sources
ENVIRONMENTAL UNCERTAINTY IN MODERATING BUDGETARY PARTICIPATION AND ORGANIZATIONAL COMMITMENT TO BUDGETARY SLACK [PDF]
MIX: Jurnal Ilmiah Manajemen, 2020 Budgetary slack is done to facilitate the achievement of the budget by budgeting low income and high budgeting. This study aims to determine the effect of budgetary participation and organizational commitment on budgetary slack with environmental ...
putu kepramareni +2 more
doaj +4 more sources
THE EFFECT OF BUDGET PARTICIPATION ON BUDGETARY SLACK [PDF]
Russian Journal of Agricultural and Socio-Economic Sciences, 2018 The influence of organizational commitment on budgetary slack; the influence of organizational culture on budgetary slack; organizational commitment as the pure moderation variable or quasi moderation variable in the influence of budgetary participation ...
Sudirman, Saraswati E., Usman E.
doaj +4 more sources
The Impact of Accountability-Oriented Control Aspects of Variance Investigation on Budgetary Slack and Moderating Effect of Moral Development [PDF]
Frontiers in Psychology, 2020 Variance investigation (VI) has been identified as an effective mechanism to reduce budgetary slack at the ex ante budgeting stage. This paper focuses on two further research questions: (1) the extent to which two different accountability-oriented ...
Deqiang Deng +2 more
exaly +4 more sources
Determinants of employees’ psychological ownership on budgetary slack [PDF]
Audit Financiar, 2018 The existence of budgetary slack permeates every level of private sector organisations. Employees (i.e., budget makers) usually request excessive budgetary resources in the budgeting process.
Kamisah Ismail +2 more
doaj +3 more sources
The Impact of Abusive Supervision and Locus of Control on Budgetary Slack
The Indonesian Journal of Accounting Research, 2021 Abusive supervision has many adverse effects on subordinates' attitudes and behavior. Evidence showed that abusive supervision could reduce bordinates' commitment to the organization, which leads to workplace deviant behavior.
Fitri Mareta +2 more
exaly +3 more sources
The Influence of Payment Schemes and Monitoring on Budgetary Slack
Jurnal Akuntansi dan KeuanganThe misuse and markup of the budget is one of the most prevalent forms of corruption in Indonesia. The concept is the same as budgetary slack, which is to deliberately lower the budget target to make it easier to achieve.
Aryani Intan Endah Rahmawati
doaj +2 more sources
Jurnal Riset Akuntansi dan Keuangan, 2022 This study aims to examine the determinants of budgetary slack. Budgetary slack often occurs because of pressure from superiors aimed at subordinates to make a reasonable budget. This study examines the effect of the independent variables, namely budgetary participation, information asymmetry, budget emphasis, and organizational commitment, on the ...
Pramudiati, Ningrum +2 more
openaire +2 more sources
Machiavellianism in the Creation of Budgetary Slack
Contabilidade, Gestão e Governança, 2021 Objetivo: examinar a tendência do indivíduo com comportamento maquiavélico a criar folga orçamentária em uma situação de afeto negativo.Método: pesquisa experimental com 390 discentes de ciências contábeis de instituições de ensino superior brasileiras, e para a análise dos dados optou-se pela técnica de modelagem de equações estruturais, realizada no ...
Nasatto Corrêa, Amanda Beatriz +1 more
openaire +2 more sources
The Influence of Budgetary Participation and Information Asymmetry on Budgetary Slack
International Journal of Social Science Humanity & Management Research, 2023 The purpose of this research is to test and prove the effect of participation in budgeting and information asymmetry on budgetary slack in local agencies of Taliabu Island District. Budgetary slack requires supervision because it can have a negative impact on the organization if not done wisely.
Sano B Parigi, Arifuddin, Syamsuddin
openaire +2 more sources