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Determinants of Moral Judgments Regarding Budgetary Slack:An Experimental Examination of Pay Scheme and Personal Values [PDF]
, 2011 We study moral judgments regarding budgetary slack made by participants at the end of a participative budgeting experiment in which an expectation for a truthful budget was present.
Hobson, Jessen L. +2 more
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Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the way sustainable innovation, conceptualized as a second‐order construct integrating sustainable orientation and innovation culture, impacts triple bottom line (TBL) performance. It also examines the mediating roles of product, process, organizational, and marketing innovations.
Nuno Fernandes Crespo +1 more
wiley +1 more source
Journal of Accounting and Investment, 2016 This study tries to understand the influences of (1) budget participation to budgetary slack, (2) budget goal clarity to budget slack, (3) asymmetry information on the relation of budget participation as well as budgetary slack, (4) organizational ...
Alek Murtin, Taufiq Bayu Septiadi
doaj
Agency Relationship in Budgeting at Inclusion Schools in Gunungkidul District
Jurnal Economia, 2021 : This study explores the effect of budgetary participation on budgetary slack with organizational culture as an intervening variable in inclusive schools.
Risma Wira Bharata +2 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how digital strategic orientation (DSO) and environmental practices (EP) interact to shape innovation and performance among Chilean SMEs. Using survey data from 271 firms (February–May 2022), we estimate a generalized structured component analysis (GSCA) model that accommodates a nonrecursive relationship between DSO and EP.
Constanza Caicha‐Caroca +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT We examine the effect of chief executive officers' (CEOs') career horizons on environmental, social, and governance (ESG) performance and investigate how hard cues influence this performance effect. Our study offers a new perspective of CEO career horizon as a mechanism that enables firms to improve their ESG performance when occupying a ...
Sofia Angelidou +2 more
wiley +1 more source
Jurnal Economia, 2012 : The Moderating Effects of Asymmetry Information and Group Cohesiveness on the Relationship between Budgetary Participation and Budgetary Slack.
Yohannes Andri Putranto
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT In an era of rising geopolitical tensions and environmental instability, corporate political activities have become increasingly intertwined with ethical challenges and sustainability requirements. This study investigates the influence of environmental dynamics and corporate ethical responsibility on interorganizational conflict and ...
David Yulong Liu +4 more
wiley +1 more source
DisclosureThis study aims to analyze the influence of budget participation and information asymmetry on budgetary slack, with Dark Triad characteristics as a moderating variable.
Setia Rahmi Yasmi +2 more
doaj +1 more source
The Determinants Of Budgetary Slack With Information Asymmetry As A Moderation
Jurnal Penelitian Teori & Terapan Akuntansi (PETA), 2023 This study aims to determine the Effect of Budget Participation, Budget Emphasis, Self Esteem on Budgetary Slack with Information Asymmetry as Moderating Variable. This research belongs to the type of quantitative research. The data collection method used is primary data with a survey method.
Dahlia Tri Anggraini +2 more
openaire +1 more source