Please use this identifier to cite or link to this item:
http://studentrepo.iium.edu.my/handle/123456789/3628
Title: | The propensity of managers to create budgetary slack : a case study | Authors: | Shayuti binti Mohamed Adnan | Subject: | Budget in business -- Case studies Budget -- Malaysia -- Case studies Organizational behavior -- Malaysia -- Case studies |
Year: | 2005 | Publisher: | Kuala Lumpur :International Islamic University Malaysia,2005 | Abstract in English: | This study puts forward the proposition that the creation of budgetary slack is dysfunctional. As such, it should be curtailed. Accordingly, since religions in general, and Islam, in particular, all preach virtuous ethics, this study posits an influence of religion on the budgetary slack creation. The study aims to investigate the propensity of managers to create budgetary slack from two perspectives: organizational and behavioral. From the organizational perspective, it has been hypothesized that budgetary emphasis, budgetary participation and slack detection influence managers` intentions to create budgetary slack. From the behavioral perspective, it is posited that culture and religion influence the budgetary slack creation. Additionally, it is also posited that religiosity makes Muslims refrain from incorporating slack into the budgets. Data were gathered using a questionnaire survey from 63 departmental managers of the largest Korean-based company in Malaysia. The regression results indicated that budgetary participation positively influenced budgetary slack creation. The results also weakly supported that budgetary emphasis and slack detection determine the tendency of managers to create budgetary slack. There was no evidence found on the influence of national culture on budgetary slack creation from the survey. Nevertheless, the qualitative data gathered from personal interviews and other supporting materials revealed the importance of culture in explaining the propensity of managers to create budgetary slack. Interestingly, the findings suggested that religiosity, to some extent, influenced the budgetary behavior of Muslim managers. The same case was not found for the non-Muslims. Accordingly, this study has provided another insight into the argument that Muslims and non-Muslims are, indeed, different in their underlying values especially in the context of management accounting practices. | Degree Level: | Master | Call Number: | t HG 4028 B8 S538P 2005 | Kullliyah: | Kulliyyah of Economics and Management Sciences | Programme: | Master of Science in Accounting | URI: | http://studentrepo.iium.edu.my/jspui/handle/123456789/3628 | URL: | https://lib.iium.edu.my/mom/services/mom/document/getFile/s7J4GxoK450Lcb0B1z7MtDLLaR3Pxy3s20181009110656085 |
Appears in Collections: | KENMS Thesis |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
t00011276976ShayutiMohdAdnan_SEC_24.pdf | 24 pages file | 605.6 kB | Adobe PDF | View/Open |
t00011276976ShayutiMohdAdnan_SEC.pdf Restricted Access | Full text secured file | 4.87 MB | Adobe PDF | View/Open Request a copy |
Items in this repository are protected by copyright, with all rights reserved, unless otherwise indicated. Please give due acknowledgement and credits to the original authors and IIUM where applicable. No items shall be used for commercialization purposes except with written consent from the author.