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...
发表在: | ASIAN JOURNAL OF ACCOUNTING AND GOVERNANCE |
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Main Authors: | , , , , , |
格式: | 文件 |
语言: | Malay |
出版: |
PENERBIT UNIV KEBANGSAAN MALAYSIA
2024
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主题: | |
在线阅读: | https://www-webofscience-com.uitm.idm.oclc.org/wos/woscc/full-record/WOS:001418983100004 |