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首页> 外文期刊>Journal of Business & Economics Research >The Effect Of Employee Ethical Ideology On Organizational Budget Slack: An Empirical Examination And Practical Discussion
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The Effect Of Employee Ethical Ideology On Organizational Budget Slack: An Empirical Examination And Practical Discussion

机译:员工道德意识形态对组织预算松弛的影响:实证检验与实践探讨

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摘要

Budget slack costs institutions money because there is a misallocation of assets. Therefore, organizations have a vested interest in hiring managers who do not have a propensity toward creating slack. Budget slack results when managers intentionally include more organizational resources in the budget than they anticipate needing (or when they understate revenue-producing activities). Extensive time and effort is invested into a company's budgeting process. The budget is often the primary point of financial control over the distribution of organizational resources (i.e., time, money, and materials). Prior research in business ethics has attempted to explain and predict when a manager will engage in this behavior, examining antecedents such as budget participation, cultural differences, and reward systems. The current paper expands on previous studies and examines the influence of individual ethical factors. Specifically, the influence of an individual's ethical ideology is examined in relationship to their propensity to create budget slack.
机译:预算松弛使机构花了钱,因为资产分配不当。因此,组织对招募不具有创造闲散倾向的经理人具有既得利益。当经理故意在预算中包括比预期所需更多的组织资源时(或低估了创收活动时),就会出现预算松弛。大量的时间和精力投入到公司的预算过程中。预算通常是对组织资源(即时间,金钱和材料)分配进行财务控制的主要点。商业道德方面的先前研究试图解释和预测经理何时会从事这种行为,研究预算参与,文化差异和奖励制度等前因。当前的论文扩展了以前的研究,并考察了个人伦理因素的影响。具体而言,考察了个人道德意识形态的影响及其与造成预算松弛的倾向之间的关系。

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