Factors Affecting the Propensity to Create Budgetary Slack Evidence from Vietnamese Enterprises

Factors Affecting the Propensity to Create Budgetary Slack Evidence from Vietnamese Enterprises

Budgeting is widely advertised as an effective managerial accounting tool but has been criticized mainly for budgetary slack reason. The purpose of this article is therefore to empirically examine relationships between budget participation, budget emphasis, risk awareness, private knowledge and the...

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Tác giả chính: Trinh, Hiep Thien
Định dạng: Bài viết
Ngôn ngữ:English
Được phát hành: University of Economics Ho Chi Minh City 2023
Truy cập trực tuyến:http://jabes.ueh.edu.vn/Home/SearchArticle?article_Id=cea1f894-fde3-4773-bed3-6ce33947f9ce
https://scholar.dlu.edu.vn/thuvienso/handle/DLU123456789/115472
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spelling oai:scholar.dlu.edu.vn:DLU123456789-1154722023-03-08T03:56:21Z Factors Affecting the Propensity to Create Budgetary Slack Evidence from Vietnamese Enterprises Trinh, Hiep Thien Budgeting is widely advertised as an effective managerial accounting tool but has been criticized mainly for budgetary slack reason. The purpose of this article is therefore to empirically examine relationships between budget participation, budget emphasis, risk awareness, private knowledge and the propensity to create budgetary slack. This study also extends the previous research by testing the hypothesized effect of the nonfinancial managerial accounting information use on various factors associated with the propensity to create budgetary slack. A survey data from 243 Vietnamese enterprises was used to conduct a structural equation modeling analysis. The results indicate that budget participation and budget emphasis incrementally affect the propensity to create budgetary slack while nonfinancial managerial accounting information is fairly useful to limit human aspects of budgeting. In addition, no correlation between private knowledge and creation of budgetary slack by subordinates was found. Once again, the results of this research confirm the effects of human factors in budgeting, which measured in a Vietnamese business environment and extended the understanding of the role of nonfinancial managerial accounting information in improving the budgeting process. 2023-03-08T03:56:21Z 2023-03-08T03:56:21Z 2015 Article 2615-9112 http://jabes.ueh.edu.vn/Home/SearchArticle?article_Id=cea1f894-fde3-4773-bed3-6ce33947f9ce https://scholar.dlu.edu.vn/thuvienso/handle/DLU123456789/115472 10.24311/jabes/2015.22.1.04 en Journal of Asian Business and Economic Studies, Volume 22, Issue 1; p. 100-124 application/pdf University of Economics Ho Chi Minh City
institution Thư viện Trường Đại học Đà Lạt
collection Thư viện số
language English
description Budgeting is widely advertised as an effective managerial accounting tool but has been criticized mainly for budgetary slack reason. The purpose of this article is therefore to empirically examine relationships between budget participation, budget emphasis, risk awareness, private knowledge and the propensity to create budgetary slack. This study also extends the previous research by testing the hypothesized effect of the nonfinancial managerial accounting information use on various factors associated with the propensity to create budgetary slack. A survey data from 243 Vietnamese enterprises was used to conduct a structural equation modeling analysis. The results indicate that budget participation and budget emphasis incrementally affect the propensity to create budgetary slack while nonfinancial managerial accounting information is fairly useful to limit human aspects of budgeting. In addition, no correlation between private knowledge and creation of budgetary slack by subordinates was found. Once again, the results of this research confirm the effects of human factors in budgeting, which measured in a Vietnamese business environment and extended the understanding of the role of nonfinancial managerial accounting information in improving the budgeting process.
format Article
author Trinh, Hiep Thien
spellingShingle Trinh, Hiep Thien
Factors Affecting the Propensity to Create Budgetary Slack Evidence from Vietnamese Enterprises
author_facet Trinh, Hiep Thien
author_sort Trinh, Hiep Thien
title Factors Affecting the Propensity to Create Budgetary Slack Evidence from Vietnamese Enterprises
title_short Factors Affecting the Propensity to Create Budgetary Slack Evidence from Vietnamese Enterprises
title_full Factors Affecting the Propensity to Create Budgetary Slack Evidence from Vietnamese Enterprises
title_fullStr Factors Affecting the Propensity to Create Budgetary Slack Evidence from Vietnamese Enterprises
title_full_unstemmed Factors Affecting the Propensity to Create Budgetary Slack Evidence from Vietnamese Enterprises
title_sort factors affecting the propensity to create budgetary slack evidence from vietnamese enterprises
publisher University of Economics Ho Chi Minh City
publishDate 2023
url http://jabes.ueh.edu.vn/Home/SearchArticle?article_Id=cea1f894-fde3-4773-bed3-6ce33947f9ce
https://scholar.dlu.edu.vn/thuvienso/handle/DLU123456789/115472
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