THE ROLE OF BUDGET PARTICIPATION, INFORMATION ASYMMETRY, SUPERVISORY TRUST AND BUDGET FAIRNESS ON THE PROPENSITY TO CREATE BUDGET SLACK

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dc.contributor.authorOgiedu, Killian Osikhena
dc.contributor.authorOdia, James
dc.date.accessioned2023-12-10T17:39:11Z
dc.date.available2023-12-10T17:39:11Z
dc.date.issued2012-09-21
dc.descriptionArticleen_US
dc.description.abstractThis study examines the role of participation, information asymmetry, supervisory trust and budgetary fairness on the propensity to create budgetary slack. It presents the results from a sample of supervisors in Nigerian manufacturing industries. It uses percentages and the ordinary least square regression method to analyze the data. The results show that there is an interaction between budget participation, information asymmetry, supervisory trust and budget fairness that gives rise to the propensity to create budget slack. The study recommends that in order to reduce the propensity to create budgetary slack by supervisors, budgets allocations should not only be fair, but they should be seen to be so. It also recommends among other things that managers should behave in such a way as to ensure the trust of their subordinates.en_US
dc.identifier.citationAchrol, R. (1991) Evolution of the marketing organization: A new form of turbulent environments Journal of Marketing 55(4):77-93 Anthony R. & Govindarajan, V. (2001) Management control systems (1 Oe), New York, NY Irwi McGraw-Hill. Baiman S & Evans, J.H. (1983) Pre-Decision information and participative management control systems, Journal of Accounting Research,! 1:371 -395. Baiman, S & Demski, J.S. (1980) Economically optimal performance evaluation and control system, Journal of Accounting Research 21:371 -395 Baiman, S. (1982) Agency research in managerial accounting: A survey, Journal of A ccounting LiteratureL: 154-253 Bass, B (1985), Leadership and performance beyond expectationx New York: Free Press. Beaker, S& Green, D. (1952) Budgeting and employee behaviour Journal of Business. 35:392-402 Brooks, C (2002). Introductory econometrics for finance, Cambridge: Cambridge University Press. Choudhury, N (1985) Incentives Accounting and Business Research. 18 (Winter) Christensen, J. (1982) The determinants of performance standards and participation, Journal of Accounting Research* for the divisional manager, : 11-21 20 (Autumn): 589-603. Cyert, R.M. & March, J.G. New Jersey: Prentice Hall Dunbar, R.L. (1971) Budgeting for control, Administration Science Quarterly17:313-327en_US
dc.identifier.urihttps://keffi.nsuk.edu.ng/handle/20.500.14448/671
dc.language.isoenen_US
dc.publisherDepartment of Accounting, Nasarawa State University, Keffien_US
dc.subjectBudget slack. Budget participation, information asymmetry, supervisory trust, budget fairnessen_US
dc.titleTHE ROLE OF BUDGET PARTICIPATION, INFORMATION ASYMMETRY, SUPERVISORY TRUST AND BUDGET FAIRNESS ON THE PROPENSITY TO CREATE BUDGET SLACKen_US
dc.typeArticleen_US

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