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The Moderating Effect of Manager's Ethical Judgment on the Relationship Between Budget Participation and Budget Slack
School of Accounting, College of Business Administration, Florida International University, Miami, FL, USA.
Luleå University of Technology.
2007 (English)In: Advances in Accounting, ISSN 0882-6110, Vol. 23, p. 113-145Article in journal (Refereed) Published
Abstract [en]

This study tests the moderating effects of manager's ethical judgment on the relationship between budget participation and budget slack. To this end, we developed and mailed a questionnaire to 251 managers at different divisions of manufacturing firms. Overall, the results suggest that manager's ethical judgment moderates the relationship between budget participation and budget slack.

Place, publisher, year, edition, pages
Elsevier , 2007. Vol. 23, p. 113-145
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Business Administration
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URN: urn:nbn:se:ltu:diva-102391DOI: 10.1016/S0882-6110(07)23005-6Scopus ID: 2-s2.0-34648830420OAI: oai:DiVA.org:ltu-102391DiVA, id: diva2:1811164
Available from: 2023-11-10 Created: 2023-11-10 Last updated: 2024-05-08Bibliographically approved

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Jacobs, Fred A.

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