The influence of participative budgeting on budgetary slack in composing local governments’ budget in Bali province
This study examines the influence of participative budgeting on budgetary slack in composing nine local governments’ budget of Bali Province, using ‘career uncertainty’ as the moderating variable.The ‘career uncertainty’ has received insufficient attention in previous studies on budgetary slack.This...
| Main Authors: | , |
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| Format: | Conference or Workshop Item |
| Language: | English |
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Elsevier Ltd.
2014
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/13404/1/55.pdf |
| _version_ | 1803626591645859840 |
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| author | Widanaputra, A.A. Mimba, N.P.S.H. |
| author_facet | Widanaputra, A.A. Mimba, N.P.S.H. |
| author_sort | Widanaputra, A.A. |
| collection | UUM |
| description | This study examines the influence of participative budgeting on budgetary slack in composing nine local governments’ budget of Bali Province, using ‘career uncertainty’ as the moderating variable.The ‘career uncertainty’ has received insufficient attention in previous studies on budgetary slack.This study tries to fill this gap.Respondents of this study are 686 middle level employees.The results show that career uncertainty can moderate the relationship between participative budgeting and budgetary slack.The more certain local government employees that they will be placed at the same position in the period of budget realization, the larger the budgetary slack will be. |
| first_indexed | 2024-07-04T05:52:36Z |
| format | Conference or Workshop Item |
| id | uum-13404 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T05:52:36Z |
| publishDate | 2014 |
| publisher | Elsevier Ltd. |
| record_format | dspace |
| spelling | uum-134042015-03-09T12:44:57Z https://repo.uum.edu.my/id/eprint/13404/ The influence of participative budgeting on budgetary slack in composing local governments’ budget in Bali province Widanaputra, A.A. Mimba, N.P.S.H. HJ Public Finance This study examines the influence of participative budgeting on budgetary slack in composing nine local governments’ budget of Bali Province, using ‘career uncertainty’ as the moderating variable.The ‘career uncertainty’ has received insufficient attention in previous studies on budgetary slack.This study tries to fill this gap.Respondents of this study are 686 middle level employees.The results show that career uncertainty can moderate the relationship between participative budgeting and budgetary slack.The more certain local government employees that they will be placed at the same position in the period of budget realization, the larger the budgetary slack will be. Elsevier Ltd. 2014 Conference or Workshop Item PeerReviewed application/pdf en cc_by_nc_nd https://repo.uum.edu.my/id/eprint/13404/1/55.pdf Widanaputra, A.A. and Mimba, N.P.S.H. (2014) The influence of participative budgeting on budgetary slack in composing local governments’ budget in Bali province. In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur. http://dx.doi.org/10.1016/j.sbspro.2014.11.093 doi:10.1016/j.sbspro.2014.11.093 doi:10.1016/j.sbspro.2014.11.093 |
| spellingShingle | HJ Public Finance Widanaputra, A.A. Mimba, N.P.S.H. The influence of participative budgeting on budgetary slack in composing local governments’ budget in Bali province |
| title | The influence of participative budgeting on budgetary slack in composing local governments’ budget in Bali province |
| title_full | The influence of participative budgeting on budgetary slack in composing local governments’ budget in Bali province |
| title_fullStr | The influence of participative budgeting on budgetary slack in composing local governments’ budget in Bali province |
| title_full_unstemmed | The influence of participative budgeting on budgetary slack in composing local governments’ budget in Bali province |
| title_short | The influence of participative budgeting on budgetary slack in composing local governments’ budget in Bali province |
| title_sort | influence of participative budgeting on budgetary slack in composing local governments budget in bali province |
| topic | HJ Public Finance |
| url | https://repo.uum.edu.my/id/eprint/13404/1/55.pdf |
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