The effects of environmental uncertainty and budgetary control effectiveness on propensity to create budgetary slack in public sector
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چکیده
منابع مشابه
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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: African Journal of Business Management
سال: 2011
ISSN: 1993-8233
DOI: 10.5897/ajbm11.344