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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Главный автор: Trinh, Hiep Thien
Формат: Статья
Язык:English
Опубликовано: University of Economics Ho Chi Minh City 2023
Online-ссылка: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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