Exploring budgetary slack: The influence of organizational commitment and job-related tension
Yuen,Desmond C.1; Law,Philip K.2; Tayles,Mike3
2015-12-01
Source PublicationCorporate Ownership and Control
ISSN1727-9232
Volume12Issue:2Pages:615-627
Abstract

The variables of organizational commitment and job-related tension have been given much individual attention in studies of organizational behaviour, but little consideration has been given to the joint effect of both on budgetary behaviour. This paper reports a study of the effects of organizational commitment and job-related tension on the propensity of managers to create budgetary slack under conditions of high and low levels of budgetary participation. The results indicate that, in a situation of high budgetary participation, highly committed managers who report low job-related tension are associated with a reduced propensity to create budgetary slack, whereas lower committed managers with higher job-related tension are associated with a greater propensity to create slack. Additionally, the study finds that organizational commitment and job-related tension, in the low-participation situation, have no effect on propensity to create budgetary slack. The implications of the results for design of control systems and personnel management are considered.

KeywordBudgetary Participation Budgetary Slack Hotel Industry Job-related Tension Organizational Commitment
DOI10.22495/cocv12i2c6p5
URLView the original
Language英语
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Document TypeJournal article
CollectionDEPARTMENT OF ACCOUNTING AND INFORMATION MANAGEMENT
Corresponding AuthorLaw,Philip K.
Affiliation1.Department of Accounting, Faculty of Business Administration, University of Macau, Macau SAR, China
2.Department of Accounting, Faculty of Business Administration(FBA), University of Macau, E22, Avenida da Universidade, Taipa, Macau, China
3.University of Hull, Hull, United Kingdom
First Author AffilicationFaculty of Business Administration
Corresponding Author AffilicationFaculty of Business Administration
Recommended Citation
GB/T 7714
Yuen,Desmond C.,Law,Philip K.,Tayles,Mike. Exploring budgetary slack: The influence of organizational commitment and job-related tension[J]. Corporate Ownership and Control,2015,12(2):615-627.
APA Yuen,Desmond C.,Law,Philip K.,&Tayles,Mike.(2015).Exploring budgetary slack: The influence of organizational commitment and job-related tension.Corporate Ownership and Control,12(2),615-627.
MLA Yuen,Desmond C.,et al."Exploring budgetary slack: The influence of organizational commitment and job-related tension".Corporate Ownership and Control 12.2(2015):615-627.
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