• 主题
高级搜索  >
历史搜索 清空历史
首页> 外文期刊>Journal of International Business and Economics >MANAGING BUDGETING PROCESS IN AN EMERGING ECONOMY: A STUDY OF PARTICIPATIVE BUDGETING, BUDGET PRESSURE AND BUDGETARY SLACK IN INDONESIA
【24h】

MANAGING BUDGETING PROCESS IN AN EMERGING ECONOMY: A STUDY OF PARTICIPATIVE BUDGETING, BUDGET PRESSURE AND BUDGETARY SLACK IN INDONESIA

机译：管理新兴经济体中的预算过程：印度尼西亚的参与性预算，预算压力和预算短缺的研究

获取原文
获取原文并翻译 | 示例
           
页面导航
  • 摘要
  • 著录项
  • 相似文献
  • 相关主题

摘要

This research aims to examine the influence of participative budgeting and budget pressure on the budgetary slack with locus of control as the moderating variable in all of regional work units in municipal government of Palu, Central Sulawesi, Indonesia. This research used census sampling method by distributing questionnaires to 87 work units. The data analysis techniques used were simple regression and residual test. The result showed that participative budgeting has significant negative effect on budgetary slack whereas budget pressure is perceived to have significant positive effect on budgetary slack. Locus of control as moderating variable is less able to affect the relationship between participative budgeting and budget pressure on the budgetary slack. Moreover, some practical and theoretical contribution were later discussed.
机译：这项研究旨在检验参与预算和预算压力对预算松弛的影响，其中控制源是印度尼西亚中苏拉威西省帕卢市政府所有区域工作单位的调节变量。本研究采用人口普查抽样方法，将问卷分配给87个工作单位。使用的数据分析技术为简单回归和残差检验。结果表明，参与性预算编制对预算松弛有显着的负面影响，而预算压力被认为对预算松弛有显着的积极影响。控制源作为调节变量不太可能影响参与性预算与预算对预算松弛的压力之间的关系。此外，稍后将讨论一些实际和理论上的贡献。

著录项

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱：kefu@zhangqiaokeyan.com

京公网安备：11010802029741号 ICP备案号：京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有

  • 客服微信

  • 服务号