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The Influence of Budgetary Participation on Budgetary Slack : The Role of Organizational Fairness , Managerial Trust , and Budget Goal Commitment
| Content Provider | Semantic Scholar |
|---|---|
| Author | Rachman, Andry Arifian |
| Abstract | The purpose of this research is to examine the influence of budgetary participation on budgetary slack through the role of organizational fairness, managerial trust, and budget goal commitment. Accounting managers who responsible to the budget process will be the unit of analysis in this research. Five, four, and three stars hotels in Bandung West Java Indonesia will be the subject of this research because the increasing in hospitality business in Bandung as phenomena. Primary data will be collected through qustionnaires and used Structural Equation Modelling (SEM) with Partial Least Square (PLS) as the analysis technique in this research. The resuls show that budgetary participation influence on organizational fairness, in turn, influence on managerial trust and then managerial trust influence on budget goal commitment, and finally reduce managers’ propensity to create budgetary slack. |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | http://www.ipedr.com/vol50/016-CBETM2012-A10006.pdf |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
