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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| Main Author: | |
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| Format: | Article |
| Language: | English |
| Published: |
University of Economics Ho Chi Minh City
2023
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| Online Access: | 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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| Institutions: | Thư viện Trường Đại học Đà Lạt |
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