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...
| 發表在: | ASIAN JOURNAL OF ACCOUNTING AND GOVERNANCE |
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| Main Authors: | , , , , , |
| 格式: | Article |
| 語言: | Malay |
| 出版: |
PENERBIT UNIV KEBANGSAAN MALAYSIA
2024
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| 主題: | |
| 在線閱讀: | https://www-webofscience-com.uitm.idm.oclc.org/wos/woscc/full-record/WOS:001418983100004 |