Factors minimizing propensity to create budgetary slack: empirical evidence in Indonesia

• 第一著者: Kusuma, Budi Hartono
• フォーマット: Conference or Workshop Item
• 言語: English
• 出版事項: 2016
• 主題: HF5601 Accounting
• オンライン･アクセス: http://repo.uum.edu.my/20809/1/ICAS%202016%20314-319.pdf; http://repo.uum.edu.my/20809/; http://icas.my/index.php/proceedings/206-factors-minimizing-propensity-to-create-budgetary-slack-empirical-evidence-in-indonesia

Budgetary slack is an example of dysfunctional behavior as a result of the participative budgeting process.Budgetary slack is the behavior of making underestimated revenue and overestimated cost.The purpose of budgetary slack is to make budget target easier to achieve and also to make the performanc...