The Moderating Effect of Manager’ s Ethical Judgment on the Relationship between Budget Participation and Budget Slack

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SEPASI SAHAR; ETEMADI HOSSEIN; SIRGHANI SAEED

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Journal: The Financial Accounting and Auditing Researches Year:2019 | Volume:11 | Issue:41 Page(s): 125-151

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Information Journal Paper

Title

The Moderating Effect of Manager’ s Ethical Judgment on the Relationship between Budget Participation and Budget Slack

Author(s)

SEPASI SAHAR | ETEMADI HOSSEIN | SIRGHANI SAEED | Issue Writer Certificate

Keywords

Moral JudgmentsQ1

Budget ParticipationQ1

Budget slackQ1

Abstract

In the analysis of budget issues, because managers in different parts of the company are closer to operate and better information, they can impact to measure their own performance in many ways. The aim of this study is to determine in what circumstances managers of the business units use their Moral Judgments to assess the Budget slack, positively or negatively. In this study, the impact of the three measures of moral equity, contractualism and relativism as moral judgment variables, in the relationship between Budget Participation and Budget slack using regression and correlation, were tested. Based on the findings, except relativism variable, other variables of moral judgment, moderating the relationship between Budget Participation and Budget slack to the negative effects and adjustments are important. When the interactions between the variables inter in the model, ranging from the absurd relativism out and the important effect is significant. Overall, multi-dimensional criteria of this research can be a useful tool for knowledge managers that tend to make Moral Judgments wrong to cause problems.

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APA: Copy

SEPASI, SAHAR, ETEMADI, HOSSEIN, & SIRGHANI, SAEED. (2019). The Moderating Effect of Manager’ s Ethical Judgment on the Relationship between Budget Participation and Budget Slack. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 11(41 ), 125-151. SID. https://sid.ir/paper/198119/en

Vancouver: Copy

SEPASI SAHAR, ETEMADI HOSSEIN, SIRGHANI SAEED. The Moderating Effect of Manager’ s Ethical Judgment on the Relationship between Budget Participation and Budget Slack. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2019;11(41 ):125-151. Available from: https://sid.ir/paper/198119/en

IEEE: Copy

SAHAR SEPASI, HOSSEIN ETEMADI, and SAEED SIRGHANI, “The Moderating Effect of Manager’ s Ethical Judgment on the Relationship between Budget Participation and Budget Slack,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 11, no. 41 , pp. 125–151, 2019, [Online]. Available: https://sid.ir/paper/198119/en

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