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The Effect of Attitudes Towards the Budgetary Process on Attitudes Towards Budgetary Slack and Behaviors to Create Budgetary Slack

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Abstract:

In this study more positive attitudes towards the budgetary process are examined to see whether or not these cause less favorable attitudes towards budgetary slack, and whether less favorable attitudes towards budgetary slack causes or are caused by behaviors intended to create budgetary slack. The effects are tested using a structural equation model based on questionnaire data gained from 216 Taiwanese managers. The results indicate that more positive attitudes towards the budgetary process result in attitudes less favorable towards budgetary slack. A more favorable attitude towards budgetary slack predicts more frequent incidence of behavior to create budgetary slack and vice versa. The results suggest that the best way to diminish managerial budgetary slack behaviors is to instill in managers more positive attitudes toward the budgetary process and less favorable attitudes towards budgetary slack.

Keywords: BUDGETARY PROCESS ATTITUDES; BUDGETARY SLACK; MANAGERS

Document Type: Research Article

DOI: http://dx.doi.org/10.2224/sbp.2009.37.5.661

Publication date: August 1, 2009

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