Search Results - subject_exact:"Budgetary slack"

Deficiencies in the traditional budgeting process cause the negative behaviour of budgetary slacking

Ramlall, Rishen; Grobbelaar, Schalk - 2024

Purpose: This study delves into the inadequacies of the traditional budgeting process and their role in instigating budgetary slacking behaviour within organisations. It aims to unveil the underlying mechanisms behind this behaviour and provides practical insights for organisational enhancement....

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015197799

Quasi-indexers' ownership and capital budgeting efficiency of firms

Zhang, Xiaowen - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015641311

Perceived enabling budget designs and motivational channels for learning in R&D projects

Detzen, Nina - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016063531

Moving beyond beyond budgeting : a case study of the dynamic interrelationships between budgets and forecasts

Bukh, Per Nikolaj D.; Ringgaard, Amalie; Sandalgaard, Niels - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015543205

The effect of the interaction of peer influence and affect on budgetary slack

Geng, Xin; Fleming, Arron Scott; Ong, Alyssa S. J. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015454728

Budgetary participation and top managers' earnings forecasts

Ishida, Souhei; Iwasawa, Keita - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015484231

Toward financial optimization : assessing the influence of budget process on effective accounting management

Nguyen Thi Thanh Thao - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014584143

Cost accounting as a set of instruments for performance budgeting in local government units

Szolno, Olga - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014536135

Attracting and securing budgets for agricultural and applied economics departments

Holt, Matthew T.; Homans, Frances R.; Lusk, Jayson L.; … - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015097597

How management accountants purposefully create cash flow forecasts in capital budgeting : a field study of product development decisions

Wouters, Marc; Stadtherr, Frank - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015098518

Navigating frugality and creativity urgencies : the role of diagnostic use of budgets and goal clarity

Appuhami, Ranjith; Bhuiyan, Faruk; Boedker, Christina - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015114609

The future of digitalisation in budgetary control

2024

This study, commissioned by the European Parliament's Committee on Budgetary Control, explores new technological developments that are being or could be applied in the field of budgetary control and how these could be used to enhance the prevention of fraud and corruption and ensure sound...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015277208

Kingston student housing co-operative : budgeting and governance in a global crisis

Stack, Ryan; Malsch, Bertrand - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015332141

Taking carbon into account in capital budgeting : a field study of municipal energy companies in finland

Hyvönen, Timo; Laine, Matias; Pellinen, Jukka - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015176981

Budgetary control and beyond budgeting from a historical perspective : insights from re-visiting the 1922 book by James O. McKinsey

Berg, Terje; Johanson, Daniel; Madsen, Dag Øivind - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015178185

Capital budgeting techniques and financial performance : a comparison between SMEs and large listed firms

Purnamasari, Pupung; Adriza - 2024

Modern-day firms, both small and medium enterprises (SMEs) and large listed firms (LLFs) practice distinct investment appraisal approaches known as conventional and sophisticated capital budgeting techniques. Despite these prominent developments, the extant literature is yet to empirically...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015326091

The roles of motivation and budgeting participation level in the relationship between favorable supervisory feedback environments and budget gaming

Setin, Tioe; Natalia, Maria - 2024

This study examines whether motivation and the budgeting participation level mediate the relationship between favorable supervisory feedback environments (FSFEs) and behavior of budget gaming. The model's adequacy was evaluated with structural modeling, and hypothesis testing was conducted using...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015446649

Breaking the budget chains : empowering Iraqi small- and medium-sized enterprises through Beyond Budgeting

Alhalawi, Noora S.; Dammak, Saida - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015046038

How does budget participation affect managerial performance in the higher education sector? : A mediated-moderated model

Mushtaq Yousif Alhasnawi; Ridzwana Mohd Said; … - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015402856

Decoding task uncertainty : moderating effects on participative budgeting and budgetary slack dynamics

Al Jasimee, Khalid Hasan; Blanco-Encomienda, Francisco … - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014549049

Budget 2026-2027

2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015655217

Feasibility of establishing operational budgeting in Iraqi public Universities

Salman, Faisal; Hashemi, Seyyed Abbas; Foroghi, Daruosh - 2023

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 undeniable necessity. The importance of the budget in...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014245772

Impact of budget participation and leadership style on managerial performance with organizational commitment as intervening variable

Riyadh, Hosam Alden; Nugraheni, Fadhlilah Rahmaningtyas; … - 2023

This study aims to scrutinize the impact of the independent variables, i.e., budget participation and leadership style, on managerial performance mediated by organizational commitment. For this reason, the quantitative research approach was utilized to examine the hypotheses, and such an...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014469162

Master Budget in Cost Accounting

Sentosa, Samantha; Wijaya, Angela T. F.; Limowa, Deviyani - 2023

The background of this paper is there are still companies that do not understand how important a budget plan in compiling business activities. A budget that is not prepared properly can cause the company's existence to be threatened because it does not know whether it is experiencing profit or...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014255849

Beyond Budgeting in a Law Firm a Contemporary Management Accounting Approach

Tąkiel, Maciej; Wagner, Dominik; Dąbrowski, Paweł - 2023

This paper represents the first comprehensive examination of the possible implementation of the Beyond Budgeting concept in a law firm setting. As such, it provides a unique contribution to the literature, filling a significant gap in the current knowledge base and offering valuable insights for...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014351577

Enhancing managerial performance through budget participation : insights from a two-stage A PLS-SEM and artificial neural network approach (ANN)

Mushtaq Yousif Alhasnawi; Ridzwana Mohd Said; Zaidi Mat Daud - 2023

Including employees and stakeholders in the budgeting process enhances decision-making, encourages trust, and increases the probability of goal attainment. The present study investigates the simultaneous impact of motivational and cognitive variables of budget participation on managerial...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014513608

The effect of gender and code of ethics on budgetary slack ethical judgment : experimental evidence from Indonesia

Lucyanda, Jurica; Sholihin, Mahfud - 2023

Purpose This research aims to study budgetary slack from a behavioural perspective, especially examining the effect of gender and code of ethics on budgetary slack ethical judgment. Design/methodology/approach This study adopts the experimental method of 2 × 3 between-subjects mixed factorial...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014506787

Uncovering the Practice of Budget Battle : A Critical Study of Budget Participation

Faisal, Andi; Syarifuddin; Damayanti, Ratna Ayu; Nagu, … - 2023

This study evaluates and seeks to identify the root causes of this phenomenon. This Research Aims to investigate the practice of budget battles in plenary sessions, where discussions and determinations regarding budgets occur between the executive and the legislature. This research adopts a...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014352744

The role of integration between target costing and time-driven activity-based budgeting techniques in managing time and cost and its reflection in achieving competitive advantage

Al-Kawaz, Salah Mahdi Jawad; Al-Daami, Ahmed Naser Abbas; … - 2023

Traditional cost systems are no longer able to provide the appropriate information in line with the developments and changes of the contemporary and competitive business environments. However, with a vibrant change in the functioning of businesses today, such cost system features have also been...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014507395

Corporate budgeting practices : empirical evidence from the Czech Republic

Stryckova, Lenka - 2023

This paper investigates current budgeting practices of Czech companies. The article aims to provide recent empirical evidence on the impact of business complexity on budgeting in the Czech Republic, with the main focus on modern budgeting methods. Despite the plethora of critical voices against...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014516249

Budgeting in public hospital trusts : surplus, optimism, and accuracy

Lindaas, Nils Arne; Anthun, Kjartan S.; Magnussen, Jon - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014338247

Capital budgeting and managerial empire building

Weiskirchner-Merten, Katrin - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014290486

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Capital Budgeting and Managerial Empire Building

Weiskirchner-Merten, Katrin - 2022

Book / Working Paper

The Hidden Effect of Historical Information on Managerial Honesty in Participative Budgeting

Altenburger, Martin - 2023

Managers can often access historical budget information during the budgeting process. In this study, I investigate the influence of this information on managers’ budget reporting honesty in the upcoming periods. The findings from a laboratory experiment reveal that managers report more...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014343910

Budgetary participation's antecedents and its outcomes

Quang-Huy, Ngo - 2019

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012321994

What Participative Budgeting Experiments Reveal about Agency Theory : Responsibility, Transparency, and Accountability

Abdel-Rahim, Heba; Liu, Jing; Stevens, Douglas E. - 2023

We argue that recent participative budgeting experiments designed to extend agency theory reveal the effects of responsibility, transparency, and accountability. We define these three theoretical constructs and present two experiments designed to isolate their main and interactive effects. In...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014344750

Show one more version 1

What Participative Budgeting Experiments Reveal about Agency Theory : Responsibility, Transparency, and Accountability

Abdel-Rahim, Heba; Liu, Jing; Stevens, Douglas E. - 2022

Book / Working Paper

Budget 2025 - 2026

2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015608500

Mitigating Climate Change Using a Budget Approach

Shiman, Daniel R. - 2023

There has been enormous progress in the field of climate research in determining the causes and severity of global warming. Yet development of effective policies to mitigate (i.e., stop) global warming have been lagging. This paper argues that climate research for mitigation needs to be...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014345481

Bringing citizens to the table : the impact of participation costs on budget participation

Kim, Seunghyun - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015551046

Kommunikationspolitik : systematischer Einsatz der Kommunikation für Unternehmen

Bruhn, Manfred - 2025 - 10., vollständig überarbeitete und erweiterte Auflage

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015152768

Budgets and forecasts when moving Beyond Budgeting

Bukh, Per Nikolaj D.; Ringgaard, Amalie; Sandalgaard, Niels - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015628613

Budgetierung im Labor : was lernen wir aus Experimenten über die Ehrlichkeit im Budgetierungsprozess?

Schwering, Anja; Schmollmann, Marcel - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015632807

Soveršenstvovanie sistemy kontrollinga na predprijatijach i v tamožennych organach : teorija i praktika : monografija

Jusupova, Savda Jaragievna; Jusupova, Savda Jaragievna; … - 2025 - 2-e izdanie, Naučnoe izdanie

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015423877

Factors with a major effect on the budgetary control process : an empirical study from the Czech Republic

Dokulil, Jiří; Popesko, Boris; Kadalová, Kateřina - 2022

Superlatives are commonplace in descriptions of traditional budgeting. Within managerial accounting techniques, it is one of the most frequently used, the most researched, but also the most criticized. While academics are largely united in criticism of traditional budgeting practices due to...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013040669

Standardization of the strategy translation process, procedural fairness in budgeting and firm performance

Duan, Wenxuan; Li, Hezun; Sun, Jian; Yang, Guang - 2022

This paper studies the effect of the standardization of the strategy translation process on procedural fairness in budgeting and firm performance. Analysis of 250 valid questionnaires using a structural equation model shows that the strategy translation process (STP) affects firm performance not...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013355313

Mitigating the harmful effect of slack : does locus of commitment (organizational versus colleague) play a role?

Rohma, Frida Fanani - 2022

A high-level of budget proposal evaluation intensity effectively decreases slack but causes efficiency problems. A high-level budget proposal evaluation intensity may result in high monitoring costs. This research looks into the layers of the workplace to investigate the best level of budget...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013339259

The revival of zero-based budgeting : drivers and consequences of firm-level adoptions

Coyte, Rodney; Messner, Martin; Zhou, Shan - 2022

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013468207

When the supply side of a management accounting innovation fails : the case of beyond budgeting in Sweden

Ax, Christian; Ax, Elin - 2022

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013362769

Time and budget overruns on Czech international development projects

Dufková, Gabriela - 2022

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013541941

Planning with or without budgets? : the "new controlling" approach

Ursu, Ionela; Georgescu, Iuliana - 2022

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014249378

The Impact of Budgetary Slack on Performance-Based Budgeting

azar, adel; Rahmani, Nooshin; Khadivar, Ameneh - 2022

In this paper, we investigate the impact of budgetary slack on the allocated budget and the achievement of organizational goals under a centralized performance-based budgeting (PBB) strategy. A mathematical model is developed to select the strategic portfolio of activities and allocate budget to...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014239025