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...

詳細記述

書誌詳細
出版年:ASIAN JOURNAL OF ACCOUNTING AND GOVERNANCE
主要な著者: Sairazi, Nur shahirah adilah mohd; Rahman, Mara ridhuan che abdul; Mukhtar, Dzulkifli; Ibrahim, Norzawani; Razak, Razli che
フォーマット: 論文
言語:Malay
出版事項: PENERBIT UNIV KEBANGSAAN MALAYSIA 2024
主題:
オンライン・アクセス:https://www-webofscience-com.uitm.idm.oclc.org/wos/woscc/full-record/WOS:001418983100004