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  1. Budgetary Slack (Definition, Example)| Advantages / Disadvantages

    antecedents of budgetary slack a literature review and synthesis

  2. --Budgetary slack and its antecedents

    antecedents of budgetary slack a literature review and synthesis

  3. Budgetary slack and its antecedents

    antecedents of budgetary slack a literature review and synthesis

  4. (PDF) Literature Review on the Budget Slack

    antecedents of budgetary slack a literature review and synthesis

  5. Budgetary slack and its antecedents

    antecedents of budgetary slack a literature review and synthesis

  6. --Budgetary slack and its antecedents

    antecedents of budgetary slack a literature review and synthesis

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  1. (PDF) Literature Review on the Budget Slack

    Luk ka (1988) thought that it. is hard to make sure the resources needed in the task before the. action, and budget slack could m eet the demand. Merchant and. Manzoni (1989), using case research ...

  2. Antecedents of Budget Slack: A Literature Review and Synthesis

    Antecedents of Budget Slack: A Literature Review and Synthesis. Journal of accounting literature. - Gainesville, Fla : Fisher School of Accounting, ISSN 0737-4607, ZDB-ID 182072. - Vol. 17.1998, p. 72-96.

  3. ‪Hossein Nouri‬

    Antecedents of budgetary slack: A literature review and synthesis. AS Dunk, H Nouri. Journal of ... The British accounting review 45 (2), 138-148, 2013. 261: 2013: The effect of PowerPoint presentations on student learning and attitudes ... 2005: Using organizational commitment and job involment to predict budgetary slack: A research note. H ...

  4. [PDF] Literature Review on the Budget Slack

    Budget, one of the significant mechanisms to allocate the organizational resources, affects the cost and performance of the organization through the advanced allocation with resources. However, budget slack, as the unexpected behavior of budgetary management, has undoubted effects on the organization. On the basis of the research and conclusion with the former literature, this paper briefly ...

  5. Budget Participation and Budgetary Slack: a Review of Literature

    The study reviews existing literature on the interaction between budget participation and. budgetary slack through some intervening variables such as fairness, managerial trust, organizational ...

  6. How Top‐down and Bottom‐up Budgeting Affect Budget Slack and

    This paper investigates the effects of a top-down (TD) versus bottom-up (BU) orientation in different stages of the budgetary target-setting process on slack and managerial performance. We use social exchange theory to explain the outcomes of these alternative budgetary arrangements, and complement the traditional focus on budgetary ...

  7. Budgetary slack under budget-based incentive schemes—the behavioral

    This article examines factors influencing the creation of budgetary slack under budget-based incentive schemes. Classical agency theory serves as the starting point, with the dual role of budgeting as a planning and a motivational instrument. Under the assumption of fully rational utility maximizers, people should incorporate the maximum amount of budgetary slack possible given budget-related ...

  8. Honesty in budgeting: a review of morality and control ...

    The first step to analyse the budgetary slack literature is to structure it by defining and using content-specific (sub-)categories based on the topic discussed. ... & Nouri, H. (1998). Antecedents of budgetary slack: A literature review and synthesis. Journal of Accounting Literature, 17, 72-96. Google Scholar Dunk, A. S., & Perera, H. (1997 ...

  9. PDF Jenna Saarinen Haaga-Helia University of Applied Sciences

    Budgetary Slack Creation and Control Methods: A Literature Review Number of pages and appendix pages 34 + 4 Budgetary slack refers to the practice of understating revenues and/or overstating costs in a budget to make budgeted targets easier to achieve. This thesis synthesizes 65 peer-reviewed research papers on budgetary slack and qualita-

  10. SciELO

    Antecedents of budgetary slack: A literature review and synthesis. Journal of Accounting Literature, 17(1), 72-96.). 2.1 Elements of the Budgetary Process and Budgetary Slack. The notion of budgetary slack emerged in the management accounting literature in the 1950s, with the first study being conducted by Argyris in 1952 Argyris, C. (1952 ...

  11. Managing budget emphasis through the explicit design of conditional

    Budgetary slack isolates organizational members from the motivational effects of budgets, limits the effort that these people exert, and leads to inefficient use of the resources that the organization controls. However, the theoretical literature indicates that the presence of budgetary slack may also have positive consequences (Lukka, 1988).

  12. The incidence of budgetary slack: a field study exploration

    A field study was conducted to allow an in‐depth analysis to be made. The study proposes that the association between participation and slack arises from a complex process of interactions between the parties involved. Although managers were aware that participation provided them with the opportunity to build slack into their budgets, they did ...

  13. PDF Influence of budgetary slack and elements of the budgetary ...

    The results reveal that budgetary slack is an inherent element of the budgetary process, conceived as an economic and socioemotional resource, according to the principles of SET, and used by organizations with a view to greater perceptions of justice. Budgetary slack is essential for predicting managers' feelings of distributive and procedural

  14. The impact of budgetary slack on performance-based budgeting

    In this paper, we investigate the impact of budgetary slack on the allocated budget and the achievement of organizational goals under a centralized performance-based budgeting (PBB) strategy. A ...

  15. The importance of trustworthiness: a systematic literature review in

    ciated with unethical behavior of budgetary slack. This study was carried out in a literature review of all previous concepts and research, systematically presented in tables displayed in the methodology and results section, before finally heading to the last section of this literature review namely conclu-sions, limitations and implications.

  16. A Study on Managers' Creation of Budgetary Slack

    budgetary slack. These results provide some insight into the creation of budgetary slack of Vietnamese managers for future studies to extend the line of research. Keywords: Budgetary slack Budgetary participation Budget emphasis Information symmetry Vietnam 1. Introduction Budget is an accounting expression, which covers two main topics.

  17. PDF Honesty in budgeting: a review of morality and control ...

    Our analysis summarizes the most important findings in budgetary slack research: Participative budgeting can amplify as well as restrict budgetary slack. Slack creation occurs less with truth-inducing schemes than with slack-inducing schemes and is affected by both risk attitude and information asymmetry.

  18. Antecedents of budgetary slack: A literature review and synthesis

    Antecedents of budgetary slack: A literature review and synthesis. The purpose of this study is twofold. The first objective is to examine the impact of an individual's ethical ideology and level of professional commitment on the earnings management decision. The second objective is to observe whether the presence of a personal benefit affects ...

  19. PDF Budgetary slack under budget-based incentive schemesâ ...

    Budgetary slack under budget-based incentive ... ment Accounting Research and The Accounting Review were screened in a keyword ... Research in Accounting. Third, literature cited in the sources identified in steps one and two was considered accordingly. Based on a general overview of these research findings, further research directions are ...

  20. The effect of gender and code of ethics on budgetary slack ethical

    1. Introduction. This study investigates the behavioural aspect of budgetary slack as suggested by Daumoser et al., in particular, examines the effect of gender and code of ethics on budgetary slack ethical judgment.The behavioural aspect is essential because playing a role in decision-making (Isidore R. and P., 2019).Budgetary slack has been viewed as a behavioural issue because it relates to ...

  21. The importance of trustworthiness: a systematic literature review in

    Research on budgetary slack behavior and its antecedent variables has been extensively studied in the field of management accounting. Dysfunctional budget behavior and participatory budgeting have been major topics in budgeting research to date. ... and examine their effect on budgetary slack in a literature review. Our study contributes to the ...

  22. Budgetary Slack Creation and Control Methods: a literature review

    Avaa tiedosto. Budgetary slack refers to the practice of understating revenues and/or overstating costs in a budget to make budgeted targets easier to achieve. This thesis synthesizes 65 peer-reviewed research papers on budgetary slack and qualitatively discusses the factors affecting its creation and the methods to control it.

  23. Honesty in budgeting: a review of morality and control aspects in the

    The budget-related (dysfunctional) behaviour category is the largest, with 59 papers (36% of the total). This topic also includes the literature examining behaviour and attitudes associated with budgetary slack. The category of literature investigating budgetary slack and participative budgeting consists of 24 papers (15% of the total).