Results 81 to 90 of about 1,294 (260)

Motivational Pluriform As Antecedent Of Influence Between Budgetary Participation On Budgetary Slack

International Journal of Research in Business and Technology, 2015
The budget has a direct impact on the behavior of managers who are directly involved in budgeting, namely the possibility arises of functional and dysfunctional effects. Dysfunctional impact is shown by the creation of slack in the budget. This study uses a motivational pluriform as variable antecedent in the relationship between budgetary ...
Widi Hariyanti, Abdul Rohman
openaire   +1 more source

Corporate Psychopaths as Risk Factors: The Role of Managerial Control and Competition for Risk Governance

Strategic Change, EarlyView.
ABSTRACT The increasing prevalence of corporate scandals and dysfunction linked to psychopathic leaders has prompted significant research into the drivers and effects of psychopathy in business. This paper examines corporate psychopathy, focusing on individuals with extreme selfishness, callousness, and manipulative behavior who often achieve ...
Florian Fuchs
wiley   +1 more source

Pengaruh Partisipasi Anggaran dan Komitmen Organisasi terhadap Budgetary Slack [PDF]

, 2016
The study aimed to find out the effect of budgetary participation on the budgetary slack and the effect of organizational commitment on the budgetary slack. The type of this research is causative research.
MAISAROTUL KHASANAH, SITI
core   +1 more source

Influence of Information Asymmetry and Self-Efficacy on Budgetary Slack: An Experimental Study

Jurnal Akuntansi dan Keuangan, 2018
Participation in the budgetary process does not only comes with a positive effect(s) but could also lead to negative behavior(s) of employees, one of which is the creation of budgetary slack.
Zaenal Fanani, Georgina Elizabeth K. Saudale   +1 more
doaj  

MONEY ETHICS MODERATION, ORGANIZATIONAL COMMITMENT AND ORGANIZATION ETHICAL CULTURE ON THE EFFECT OF BUDGET PARTICIPATION ON BUDGETARY SLACK

Russian Journal of Agricultural and Socio-Economic Sciences, 2020
Budgetary slack is suspected to have occurred at the Office of Information and Communication Technology Management and State Property (KPTIK and BMN work unit), the Ministry of Finance of the Republic of Indonesia, which is possibly caused by ...
Jati I K., Widhiyani N.L.S.
doaj   +1 more source

Organizational Commitment, Information Asymmetry, and the Nature of Conscientiousness as Moderating the Relationship of Budget Participation to Budgetary Slack

Accounting Analysis Journal, 2019
This study aims to analyze whether organizational commitment, information asymmetry and the nature of conscientiousness can moderate the effect of budgetary participation on budgetary slack. The population of this research is 31 OPD Semarang City.
Yuthika Rani Putri, Badingatus Solikhah
doaj   +1 more source

Multi‐Objective Bayesian Co‐Optimization of Parameterized Moving Horizon Estimation and Model Predictive Control

International Journal of Robust and Nonlinear Control, EarlyView.
ABSTRACT This paper proposes a Machine Learning (ML)‐enabled estimator‐controller design framework, in which a parameterized Model Predictive Controller (MPC) and a parameterized Moving Horizon Estimator (MHE) are jointly refined using Bayesian Optimization (BO).
Hossein Nejatbakhsh Esfahani, Javad Mohammadpour Velni   +1 more
wiley   +1 more source

PENGARUH TUJUAN PENGGUNAAN ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN PARTISIPASI ANGGARAN DAN PENEKANAN ANGGARAN SEBAGAI VARIABEL MEDIASI

Jurnal Akuntansi, 2019
This study to examine the effect of purpose of budget use on the budgetary slack, where budget participation and budget emphasis as a mediating variable.
Yeyen Pratiwi, Lisa Martiah Nila Puspita
doaj   +1 more source

High‐Speed Rail and Spatial Equity: Unpacking the Sustainability Paradox of Land Use and Fiscal Pressure in County‐Level Cities

Sustainable Development, EarlyView.
ABSTRACT Infrastructure‐led development in rapidly urbanizing economies often generates accessibility gains that fail to translate into balanced urban outcomes, particularly when local fiscal institutions redirect those gains toward revenue‐generating land uses. Filling this gap, especially in fiscally constrained county‐level cities where land finance
Ming Xie, Xiaoxiao Liao, Zhenlin Xie
wiley   +1 more source

Pengaruh Partisipasi Anggaran dan Budget Emphasis terhadap Budgetary Slack pada Rumah Sakit

Jurnal Kajian Akuntansi, 2019
Budgetary slack is a shortage of revenues and over costs that are deliberately incorporated into the budget so that mid-and lower-level managers are more easily reaching the budget objectives.
Nhazib Alqais Junjunan, Agung Yulianto
doaj   +1 more source