If you need an accessible version of this item please contact JSTOR User Support

Integrating Ethical Dimensions into a Model of Budgetary Slack Creation

Patricia Casey Douglas and Benson Wier
Journal of Business Ethics
Vol. 28, No. 3 (Dec., 2000), pp. 267-277
Published by: Springer
Stable URL: http://www.jstor.org/stable/25074417
Page Count: 11
  • Download PDF
  • Cite this Item

You are not currently logged in.

Access your personal account or get JSTOR access through your library or other institution:

login

Log in to your personal account or through your institution.

If you need an accessible version of this item please contact JSTOR User Support
Integrating Ethical Dimensions into a Model of Budgetary Slack Creation
Preview not available

Abstract

In this study, we develop and test a structural equation model explaining the propensity of individuals acting within organizations to create budgetary slack. Previous organizational and behavioral views of budgetary slack fail to acknowledge the ethical components of the problem. We surveyed managers involved in the budget-setting process to investigate the effect of their ethical positions on budgetary slack creation behavior. The data marginally support the overall model, while path coefficients in the structural equations model confirm hypothesized relationships between participation and information asymmetry in the budgeting process, between information asymmetry with incentives to create slack and budgetary slack creation, and between measures of ethical position and slack creation. A discussion of the results and their implications is included.

Page Thumbnails

  • Thumbnail: Page 
[267]
    [267]
  • Thumbnail: Page 
268
    268
  • Thumbnail: Page 
269
    269
  • Thumbnail: Page 
270
    270
  • Thumbnail: Page 
271
    271
  • Thumbnail: Page 
272
    272
  • Thumbnail: Page 
273
    273
  • Thumbnail: Page 
274
    274
  • Thumbnail: Page 
275
    275
  • Thumbnail: Page 
276
    276
  • Thumbnail: Page 
277
    277