Obedience Pressure vs. Peer Pressure: An Explanation of Muslims’ Religious Role in Budgetary Slack

Introduction/Main Objectives: The performance of individuals in organizations is generally evaluated based on their success at achieving targets. Furthermore, the role budget has a major effect individual behavior preparation budget, by allowing unethical actions (budgetary slack). Background Problems: There are few studies that measure difference influence social pressure between superiors and peers individual’s organizational budgeting process. On other hand, there inconsistencies results research into religiosity creation budgetary slack. Novelty: To explain why people not influenced pressures to create slack, we use Psychological Reactance Theory. We argue one factor influences making decisions about participative budgeting. Religiosity believed be able one's personal values, so it impacts judgment determination whether thing good or bad. Research Methods: This study uses an experimental method 65 undergraduate accounting students 2x2 factorial design consisting two factors, (obedience peer pressure) (high low). Finding/Results: show proven play important decision-making process, futhermore minimizes occurrence Conclusion: Individuals who have high better avoid creating slack compared low religiosity, when receiving from peers. result implications for stakeholders dealing with employee recruitment organization's management control system, as must prioritized.