The influence of participative budgeting on budgetary slack in composing local governments’ budget in Bali province

This study examines the influence of participative budgeting on budgetary slack in composing nine local governments’ budget of Bali Province, using ‘career uncertainty’ as the moderating variable.The ‘career uncertainty’ has received insufficient attention in previous studies on budgetary slack.This...

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Main Authors: Widanaputra, A.A., Mimba, N.P.S.H.
Format: Conference or Workshop Item
Language:English
Published: Elsevier Ltd. 2014
Subjects:
Online Access:http://repo.uum.edu.my/13404/1/55.pdf
http://repo.uum.edu.my/13404/
http://dx.doi.org/10.1016/j.sbspro.2014.11.093
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spelling my.uum.repo.134042015-03-09T12:44:57Z http://repo.uum.edu.my/13404/ The influence of participative budgeting on budgetary slack in composing local governments’ budget in Bali province Widanaputra, A.A. Mimba, N.P.S.H. HJ Public Finance This study examines the influence of participative budgeting on budgetary slack in composing nine local governments’ budget of Bali Province, using ‘career uncertainty’ as the moderating variable.The ‘career uncertainty’ has received insufficient attention in previous studies on budgetary slack.This study tries to fill this gap.Respondents of this study are 686 middle level employees.The results show that career uncertainty can moderate the relationship between participative budgeting and budgetary slack.The more certain local government employees that they will be placed at the same position in the period of budget realization, the larger the budgetary slack will be. Elsevier Ltd. 2014 Conference or Workshop Item PeerReviewed application/pdf en cc_by_nc_nd http://repo.uum.edu.my/13404/1/55.pdf Widanaputra, A.A. and Mimba, N.P.S.H. (2014) The influence of participative budgeting on budgetary slack in composing local governments’ budget in Bali province. In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur. http://dx.doi.org/10.1016/j.sbspro.2014.11.093 doi:10.1016/j.sbspro.2014.11.093
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HJ Public Finance
spellingShingle HJ Public Finance
Widanaputra, A.A.
Mimba, N.P.S.H.
The influence of participative budgeting on budgetary slack in composing local governments’ budget in Bali province
description This study examines the influence of participative budgeting on budgetary slack in composing nine local governments’ budget of Bali Province, using ‘career uncertainty’ as the moderating variable.The ‘career uncertainty’ has received insufficient attention in previous studies on budgetary slack.This study tries to fill this gap.Respondents of this study are 686 middle level employees.The results show that career uncertainty can moderate the relationship between participative budgeting and budgetary slack.The more certain local government employees that they will be placed at the same position in the period of budget realization, the larger the budgetary slack will be.
format Conference or Workshop Item
author Widanaputra, A.A.
Mimba, N.P.S.H.
author_facet Widanaputra, A.A.
Mimba, N.P.S.H.
author_sort Widanaputra, A.A.
title The influence of participative budgeting on budgetary slack in composing local governments’ budget in Bali province
title_short The influence of participative budgeting on budgetary slack in composing local governments’ budget in Bali province
title_full The influence of participative budgeting on budgetary slack in composing local governments’ budget in Bali province
title_fullStr The influence of participative budgeting on budgetary slack in composing local governments’ budget in Bali province
title_full_unstemmed The influence of participative budgeting on budgetary slack in composing local governments’ budget in Bali province
title_sort influence of participative budgeting on budgetary slack in composing local governments’ budget in bali province
publisher Elsevier Ltd.
publishDate 2014
url http://repo.uum.edu.my/13404/1/55.pdf
http://repo.uum.edu.my/13404/
http://dx.doi.org/10.1016/j.sbspro.2014.11.093
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score 13.144533