The Effect of Budget Participation to Budgetary Slack With External Pressure as Moderating Variable
نویسندگان
چکیده
منابع مشابه
The effect of the budget slack creation and budget internal control by managers on maximization of utility function in budgetary participation
When evaluating of the senior manager’s performance is based on the achieving to budget and they have responsibility to report the capacity of resources which are in their part too; it is possible to create budget slack and effect on their performance evaluation by providing pessimistic and conservatively estimates or manipulated information of income and expenses. So, Senior Manager and Budget...
متن کاملthe effect of the budget slack creation and budget internal control by managers on maximization of utility function in budgetary participation
when evaluating of the senior manager’s performance is based on the achieving to budget and they have responsibility to report the capacity of resources which are in their part too; it is possible to create budget slack and effect on their performance evaluation by providing pessimistic and conservatively estimates or manipulated information of income and expenses. so, senior manager and budget...
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Buckling and post buckling of cylindrical shells under hydrostatic pressure is regarded as important issue in structure of submarines. These cylindrical shells have variable thickness due to construction process which effected by pressure of buckling and its destruction. In this paper, effects of changing thickness on buckling and destruction pressure under external hydrostatic pressure of a sh...
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Previous studies have provided contradictory evidence with respect to the eect of rigid budgetary controls on slack and other dysfunctional behaviors. One motivation for the current study was to test whether spillover eects 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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In large organizations, division managers are not necessary solely motivated by profit maximization goals but rather by some self – interest motives. These self-interest motives may explicit itself in the organization budgeting process. A control problem arises usually when division managers use their private information to make decision consistent with selfinterest rather than the interest of ...
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ژورنال
عنوان ژورنال: Journal of Accounting and Business Education
سال: 2017
ISSN: 2528-729X,2528-7281
DOI: 10.26675/jabe.v1i1.9757