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The influence of participative budgeting on budgetary slack in composing local governments’ budget in Bali province


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.

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Abstract

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.

Item Type: Conference or Workshop Item (Paper)
Additional Information: Published in Procedia Social and Behavioral Sciences, Volume 164 (2014), ISSN 1877-0428 pp. 1-666. Organized by: School of Accountancy, College of Business, Universiti Utara Malaysia.
Uncontrolled Keywords: Career uncertainty; participative budgeting; budgetary slack; local governments, Bali Province
Subjects: H Social Sciences > HJ Public Finance
Divisions: College of Law, Government and International Studies
Depositing User: Mrs. Norazmilah Yaakub
Date Deposited: 09 Mar 2015 12:44
Last Modified: 09 Mar 2015 12:44
URI: http://repo.uum.edu.my/id/eprint/13404

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