Interactive Effect of Participative Budgeting, Budget Emphasis, Information Asymmetry and Self-Control on Budgetary Slack-Evidence from Local Government in Malaysia

Interactive Effect of Participative Budgeting, Budget Emphasis, Information Asymmetry and Self-Control on Budgetary Slack-Evidence from Local Government in Malaysia

Budgeting is a key tool in managerial accounting; however, the presence of budgetary slack can distort resource allocation and hinder the main goal of budgeting. This study aims to develop a comprehensive model that elucidates the creation of budgetary slack by integrating self-control, participator...

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Bibliographic Details
Published in:ASIAN JOURNAL OF ACCOUNTING AND GOVERNANCE
Main Authors: Sairazi, Nur shahirah adilah mohd; Rahman, Mara ridhuan che abdul; Mukhtar, Dzulkifli; Ibrahim, Norzawani; Razak, Razli che
Format: Article
Language:Malay
Published: PENERBIT UNIV KEBANGSAAN MALAYSIA 2024
Subjects:
Business & Economics
Online Access:https://www-webofscience-com.uitm.idm.oclc.org/wos/woscc/full-record/WOS:001418983100004

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https://www-webofscience-com.uitm.idm.oclc.org/wos/woscc/full-record/WOS:001418983100004

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