Purpose: This study delves into the inadequacies of the traditional budgeting process and their role in instigating … slacking behaviour, underscoring the importance of positive perceptions concerning the strategic value of budgeting. Subjective …-making. This research reinforces the shift towards agile and responsive budgeting approaches as a countermeasure to budgetary …

This study examines whether motivation and the budgeting participation level mediate the relationship between favorable … autonomous extrinsic motivation, which in turn increase the budgeting participation level and reduce budget gaming. The study …'s results also indicate that both types of motivation and the budgeting participation level mediate the influence of FSFEs on …

Budgeting is allocating limited resources to unlimited needs and aims to maximise the use of resources that are usually … scarce. In the face of these scarce resources, continuous attention to planning, allocating resources, and budgeting is an … that incorrect budgeting will cause mistakes in allocating resources in this critical field and will cause severe damage to …