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The incidence of budgetary slack: a field study exploration

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467 cited

1985Capital Rationing and Organizational Slack in Capital Budgeting450 cited

Cited by

2004EFFECTS OF UNCERTAINTY, PARTICIPATION, AND CONTROL SYSTEM MONITORING ON THE PROPENSITY TO CREATE BUDGET SLACK AND ACTUAL BUDGET SLACK CREATED48 cited
2018In Search of a Theory of Budgeting: A Literature Review43 cited
2018Honesty in budgeting: a review of morality and control aspects in the budgetary slack literature39 cited
2011Rethinking budgetary slack as budget risk management34 cited
2006The impact of a budgetary design system: direct and indirect models32 cited
2006INFLUENCES ON ORGANISATIONAL SLACK IN NEW PRODUCT DEVELOPMENT PROJECTS32 cited
2004Behavioral research in management accounting: The past, present, and future22 cited
2017A Study on Managers' Creation of Budgetary Slack in Emerging Economies: The Case of Vietnam20 cited
2014IMPACT OF ORGANISATIONAL FACTORS ON BUDGETARY SLACK19 cited
2014PENGARUH ASIMETRI INFORMASI DAN LOCUS OF CONTROL PADA HUBUNGAN ANTARA PENGANGGARAN PARTISIPATIF DENGAN SENJANGAN ANGGARAN16 cited
2011Accounting Changes and Budgeting Practices in the Tanzanian Central Government: A Theory of Struggling for Conformance10 cited