Results 221 to 230 of about 1,294 (260)

A Cross-Disciplinary Analysis of the Complexities of Scaling Up eHealth Innovation. [PDF]

J Med Internet Res
Allers S, Carboni C, Eijkenaar F, Wehrens R.   +3 more
europepmc   +1 more source

The Effect of Attitudes Towards the Budgetary Process on Attitudes Towards Budgetary Slack and Behaviors to Create Budgetary Slack [PDF]

Social Behavior and Personality, 2009
In this study more positive attitudes towards the budgetary process are examined to see whether or not these cause less favorable attitudes towards budgetary slack, and whether less favorable attitudes towards budgetary slack causes or are caused by behaviors intended to create budgetary slack.
Cheng-Li Huang, Mien-Ling Chen
exaly   +3 more sources

Rethinking budgetary slack as budget risk management [PDF]

Journal of Applied Accounting Research, 2011
Purpose The purpose of this paper is to draw on a small-scale study that investigated the relationships between the budget-setting process and slack, and how budgetary, behavioural and contextual factors can affect this relationship, to reconceptualise the phenomenon of budgetary slack as a budget risk management ...
Moataz Elmassri, Elaine Harris
exaly   +3 more sources

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Organizational and Budgetary Slack

1994
Riahi-Belkaoui's research shows that U.S. firms, and possibly firms elsewhere, resort to the underutilization of their resources, a phenomenon known as organizational and budgetary slack. In this, the first exhaustive study of slack, the author identifies and explains the phenomenon and its causes, explicates the characteristics of organizations ...
openaire   +1 more source

Budgetary Slack – Auf den Fokus kommt es an

Controlling & Management Review, 2015
Psychologische Erkenntnisse und die Ergebnisse einer Vignettenstudie zeigen, dass das Einbauen von Puffern in Budgets vermindert werden kann. Entscheidend ist, was der Mitarbeiter im Blick hat: mogliche Fehler und Risiken oder seine Ziele und Ideale? Mit etwas Geschick kann der Manager hier steuern.
Volker Lingnau, Till E. Dehne-Niemann
openaire   +1 more source

The Effect of a Leader’s Reputation on Budgetary Slack

2015
Abstract Purpose This paper examines the effectiveness of the reliance on a leader’s reputation as an informal control tool to mitigate subordinates’ budgetary slack. In addition, it seeks to explain whether this relationship is mediated by subordinates’ truthfulness in revealing their private ...
Vincent K. Chong, Chanel Y. Loy
openaire   +1 more source

The Effect of Organizational Commitment on the Relation Between Budgetary Participation and Budgetary Slack.

Behavioral Research in Accounting, 1996
Abstract Examines the relationship between budgetary participation and budgetary slack. How results from studies conflict; Description of relation of budgetary participation and slack; Information on results; Examination of problems in budgeting.
Hossein Nouri, Robert J. Parker
openaire   +1 more source

Budgeting and the propensity to create budgetary slack

Accounting, Organizations and Society, 1985
Abstract This paper reports the results of a field study designed to investigate how managers' propensities to create budgetary slack are affected by the budgeting system and the technical context. The results show that propensities to create slack are lower where managers participate actively in budgeting, particularly when technologies are ...
openaire   +1 more source

Konsekuensi Budgetary Slack : Perspektif Gender: Consequences of Budgetary Slack: Gender Perspective

2019
The purpose of this research is to examine the effect of participatory budgeting on budgetary slack behavior and managerial performance in the public sector. This study will include the personal character of gender and affective, continuance, normative organizational commitment in the relationship of participatory budgeting with the behavior of ...
Suhartini, Dwi, Sari, Rida Perwita, Riadi, Eko   +2 more
openaire   +1 more source

The Effect of Contract Framing on Budgetary Slack and Performance

SSRN Electronic Journal, 2013
We examine the effect of contract framing on subordinates’ propensity to create budgetary slack and subsequent performance. The contract is designed in economically equivalent penalty and bonus forms, with a reporting bonus (penalty) associated with reporting budgeted production accurately and a production bonus (penalty) associated with beating (not ...
Maia Farkas, Lee Kersting, Uday S. Murthy   +2 more
openaire   +1 more source