Factors affecting the propensity to create budgetary slack evidence from Vietnamese enterprises

Chia sẻ: Danh Nguyen Tuong Vi | Ngày: | Loại File: PDF | Số trang:25

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Factors affecting the propensity to create budgetary slack evidence from Vietnamese enterprises

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Budgeting is widely advertised as an effective managerial accounting tool but has been criticized mainly for budgetary slack reason. The purpose of this article is therefore to empirically examine relationships between budget participation, budget emphasis, risk awareness, private knowledge and the propensity to create budgetary slack.

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Nội dung Text: Factors affecting the propensity to create budgetary slack evidence from Vietnamese enterprises

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