The Joint Effect of the Type of Stakeholder and Incentive on the Acceptance of Budgetary Slack. Observed Differences in the Hierarchy of Needs Indicated by Polish Management Accountants

We aimed to investigate the joint effect of type incentive and stakeholder on acceptance budgetary slack examine rankings five needs in Maslow’s pyramid. Using experimental research we demonstrated that motivational interacted affect slack. Management accountants experiencing non-monetary incentives a situation where internal stakeholders’ expectations can be met with slack, showed highest Respondents not accepting as professional behaviour ranked higher are top