EFFECT OF BUDGETARY PARTICIPATION ON BUDGETARY SLACK WITH MODERATION VARIABLES ARE ORGANIZATIONAL CULTURE, ENVIRONMENTAL UNCERTAINTY AND INFORMATIONASYMMETRY
نویسندگان
چکیده
منابع مشابه
The 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...
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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...
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ژورنال
عنوان ژورنال: Jurnal Ekonomi dan Bisnis Indonesia
سال: 2018
ISSN: 2621-9255,2528-6625
DOI: 10.37673/jebi.v3i1.26