Determinants of employees’ psychological ownership on budgetary slack
The existence of budgetary slack permeates every level of private sector organisations. Employees (i.e., budget makers) usually request excessive budgetary resources in the budgeting process. Due to its dysfunctional nature, existing researchers had extensively examined the relationship between budg...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Chamber of Financial Auditors of Romania
2018-02-01
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| Series: | Audit Financiar |
| Subjects: | |
| Online Access: |
http://revista.cafr.ro/temp/Article_9565.pdf
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| _version_ | 1819034093974716416 |
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| author | Kamisah Ismail Cheok Mui Yee Edward Wong Sek Khin |
| author_facet | Kamisah Ismail Cheok Mui Yee Edward Wong Sek Khin |
| author_sort | Kamisah Ismail |
| collection | DOAJ |
| description | The existence of budgetary slack permeates every level of private sector organisations. Employees (i.e., budget makers) usually request excessive budgetary resources in the budgeting process. Due to its dysfunctional nature, existing researchers had extensively examined the relationship between budgetary slack and employees’ performance. This study adopted a survey questionnaire approach to examine the relationship between determinants of psychological ownership and employees’ intention to create slack in budgeting. There were 475 budget makers from private sector organisations in the Klang Valley, Malaysia who participated in this study through a questionnaire survey. Preliminary data analysis was performed using normality, multi-collinearity, variance inflation index (VIF), common method variance, and reliability analysis. Multiple regression analysis was also applied to investigate the relationships of each dimension of employees’ psychological ownership on budgetary slack. This paper is considered a pioneer empirical study that investigates the determinants of psychological ownership on budgetary slack among budget makers from the psychological perspective in the context of private sector organisations in Malaysia, where slack activities in budgeting existed. |
| first_indexed | 2024-12-21T07:28:16Z |
| format | Article |
| id | doaj.art-43d3e6489f24405aa8ac87a68c734cc7 |
| institution | Directory Open Access Journal |
| issn | 1844-8801 |
| language | English |
| last_indexed | 2024-12-21T07:28:16Z |
| publishDate | 2018-02-01 |
| publisher | Chamber of Financial Auditors of Romania |
| record_format | Article |
| series | Audit Financiar |
| spelling | doaj.art-43d3e6489f24405aa8ac87a68c734cc72022-12-21T19:11:37ZengChamber of Financial Auditors of RomaniaAudit Financiar1844-88012018-02-011614912213010.20869/AUDITF/2018/149/1229565Determinants of employees’ psychological ownership on budgetary slackKamisah Ismail0Cheok Mui Yee1Edward Wong Sek Khin2 "Faculty of Business and Accountancy "Faculty of Business and Accountancy, University of Malaya, Malaysia "Faculty of Business and Accountancy, University of Malaya, Malaysia The existence of budgetary slack permeates every level of private sector organisations. Employees (i.e., budget makers) usually request excessive budgetary resources in the budgeting process. Due to its dysfunctional nature, existing researchers had extensively examined the relationship between budgetary slack and employees’ performance. This study adopted a survey questionnaire approach to examine the relationship between determinants of psychological ownership and employees’ intention to create slack in budgeting. There were 475 budget makers from private sector organisations in the Klang Valley, Malaysia who participated in this study through a questionnaire survey. Preliminary data analysis was performed using normality, multi-collinearity, variance inflation index (VIF), common method variance, and reliability analysis. Multiple regression analysis was also applied to investigate the relationships of each dimension of employees’ psychological ownership on budgetary slack. This paper is considered a pioneer empirical study that investigates the determinants of psychological ownership on budgetary slack among budget makers from the psychological perspective in the context of private sector organisations in Malaysia, where slack activities in budgeting existed. http://revista.cafr.ro/temp/Article_9565.pdf Budgetary slackpsychological ownershipprivate sector organisations |
| spellingShingle | Kamisah Ismail Cheok Mui Yee Edward Wong Sek Khin Determinants of employees’ psychological ownership on budgetary slack Audit Financiar Budgetary slack psychological ownership private sector organisations |
| title | Determinants of employees’ psychological ownership on budgetary slack |
| title_full | Determinants of employees’ psychological ownership on budgetary slack |
| title_fullStr | Determinants of employees’ psychological ownership on budgetary slack |
| title_full_unstemmed | Determinants of employees’ psychological ownership on budgetary slack |
| title_short | Determinants of employees’ psychological ownership on budgetary slack |
| title_sort | determinants of employees psychological ownership on budgetary slack |
| topic | Budgetary slack psychological ownership private sector organisations |
| url |
http://revista.cafr.ro/temp/Article_9565.pdf
|
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