Results 51 to 60 of about 1,294 (260)
Budgetary Slack in Ireland: An Investigation
Accounting, Finance & Governance Review, 1999 This paper examines the relationship between managers’ participation in budgeting, organisational budgetary emphasis, and the task interdependency of managers, on the one hand, and budgetary slack on the other. In conclusive survey results followed up by a series of interviews suggest a complex contingent relationship between participation and slack ...
openaire +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
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
core +1 more source
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 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
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
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the influence of female directors on circular business performance (CBP), incorporating the mediating role of environmental orientation and the moderating roles of institutional pressure and stakeholder engagement. Drawing on Behavioral Agency Theory and the Natural Resource Based View, we argue that board gender diversity ...
Wu Ning +3 more
wiley +1 more source
Beyond Carbon: Corporate Environmental Performance Across Multiple Domains
Business Strategy and the Environment, EarlyView.ABSTRACT We examine corporate environmental performance (CEP) as a multidimensional system rather than isolated outcomes. Combining institutional and behavioral perspectives, we analyze four domains—CO2 emissions, waste, energy, and water—using S&P 500 firms that disclosed data on all four domains (2006–2024).
Rei Uchida, Murali Chari
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental performance has become strategically critical as regulators mandate disclosure, investors screen for ESG commitments, and consumers reward sustainable practices. Yet whether environmental performance enhances or constrains corporate innovation capacity remains contested.
Jiyeon Kim, Wooyoung Yang
wiley +1 more source
Budgetary Slack on Middle Management : Do Tight Budgetary Control and Budgetary Participation initiate intended effects on Slack [PDF]
, 2012 The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units’ performance (Van der Stede 2001). This paper concerns the latter; when the
Wilbs, Tobias, Hult, Pontus
core