The Determinants of Relationship Between Budgetary Participation and Budgetary Slack
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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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 ...
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This paper investigates the association between different kinds of budgetary expenditure and economic growth of Poland. The empirical analysis makes use of linear and nonlinear Granger causality tests to evaluate the applicability of Wagner’s Law and that of the contrasting Keynesian theory. We employ aggregate and disaggregate data with the sub-categories of most important budgetary expenditur...
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ژورنال
عنوان ژورنال: International Journal of Academic Research in Accounting, Finance and Management Sciences
سال: 2018
ISSN: 2225-8329
DOI: 10.6007/ijarafms/v8-i2/4240