DAMPAK TURBULENSI LINGKUNGAN, SELF-ESTEEM DAN BUDGET EMPHASIS TERHADAP BUDGETARY SLACK
نویسندگان
چکیده
The study aims for: (1) to know how much environmental turbulence, self-esteem and budget emphasis simultaneous affect the slack budgetary; (2) turbulence affects (3) (4) knows budgetary. This kind of research is quantitative research. object this boelamo district BKAD. sample sampling technique in using tedium method. Data collection was conducted via a survey method questionnaire that directly distributed all employees boalemo county records. suggests self-esteeme significantly simultaneously budgetary, environment does not has positive significant impact on have an insignificant effect
منابع مشابه
The effect of the budget slack creation and budget internal control by managers on maximization of utility function in budgetary participation
When evaluating of the senior manager’s performance is based on the achieving to budget and they have responsibility to report the capacity of resources which are in their part too; it is possible to create budget slack and effect on their performance evaluation by providing pessimistic and conservatively estimates or manipulated information of income and expenses. So, Senior Manager and Budget...
متن کاملThe relationship between two consequences of budgetary controls: budgetary slack creation and managerial short-term orientation$
Previous studies have provided contradictory evidence with respect to the eect of rigid budgetary controls on slack and other dysfunctional behaviors. One motivation for the current study was to test whether spillover eects exist between two alleged dysfunctional consequences of a rigid budgetary control style: budget slack creation and managerial short-term orientation. The data support this...
متن کاملBudgetary slack: The Effects of Truth-Inducing Schemes on Slack and Performance
In large organizations, division managers are not necessary solely motivated by profit maximization goals but rather by some self – interest motives. These self-interest motives may explicit itself in the organization budgeting process. A control problem arises usually when division managers use their private information to make decision consistent with selfinterest rather than the interest of ...
متن کاملInterpersonal Conflict and Its Management in Information System Development
Information System Development (ISD) merupakan area yang memiliki banyak gejala konflik, antara lain permusuhan dan kecemburuan, kurangnya komunikasi, berkembangnya aturan, norma, rendahnya moral dan adanya frustasi. Hanya sedikit dari studi ISD yang telah mempelajari konflik interpersonal, manajemen dari konflik tersebut dan dampak dari konflik terhadap hasil proyek. Tiap individu memilih jeni...
متن کاملthe effect of the budget slack creation and budget internal control by managers on maximization of utility function in budgetary participation
when evaluating of the senior manager’s performance is based on the achieving to budget and they have responsibility to report the capacity of resources which are in their part too; it is possible to create budget slack and effect on their performance evaluation by providing pessimistic and conservatively estimates or manipulated information of income and expenses. so, senior manager and budget...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Journal of applied managerial accounting
سال: 2023
ISSN: ['2548-9917']
DOI: https://doi.org/10.30871/jama.v7i1.4853