Konsekuensi Budgetary Slack : Perspektif Gender

نویسندگان
چکیده

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The relationship between two consequences of budgetary controls: budgetary slack creation and managerial short-term orientation$

Previous studies have provided contradictory evidence with respect to the e€ect of rigid budgetary controls on slack and other dysfunctional behaviors. One motivation for the current study was to test whether spillover e€ects 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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ژورنال

عنوان ژورنال: Journal of Accounting Science

سال: 2019

ISSN: 2548-3501

DOI: 10.21070/jas.v3i1.2454