A Review of Factors Affecting Managers’ Budgetary Bias

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DARVISHI MILAD; SAEI MOHAMMAD JAVAD; KARDAN BEHZAD

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Journal: Journal of Accounting Advances Year:2020 | Volume:11 | Issue:2 (77/3) Page(s): 117-150

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Title

A Review of Factors Affecting Managers’ Budgetary Bias

Author(s)

DARVISHI MILAD | SAEI MOHAMMAD JAVAD | KARDAN BEHZAD | Issue Writer Certificate

Keywords

BudgetQ2

Budgetary BiasQ1

Job SecurityQ1

InfluenceQ1

AuthorityQ1

Abstract

Subsequent to the failure of companies such as Global Crossings, the importance of ethical behavior has again resurfaced in the business community and society in general. Since the Budgetary bias is known as an unethical problem and the result of managers' undesirable behaviors to achieving specific goals, the purpose of this research is to increase the insight in the field of Budgetary bias in organizations. This research consists of a theoretical elaboration of a coherent framework for describing the managers' Budgetary bias and investigating the impact of various factors on it. Therefore, an empirical test was done to investigate the effect of four factors, including personal goals, organizational factors, organizational power, and situational Influences on Budgetary bias, through the data of 101 companies listed in the Tehran Stock Exchange during the years 2012 to 2016. The results showed that organizational factors and situational Influences have the most significant role in motivating managers to create Budgetary bias.

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APA: Copy

DARVISHI, MILAD, SAEI, MOHAMMAD JAVAD, & KARDAN, BEHZAD. (2020). A Review of Factors Affecting Managers’ Budgetary Bias. JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES), 11(2 (77/3) ), 117-150. SID. https://sid.ir/paper/362597/en

Vancouver: Copy

DARVISHI MILAD, SAEI MOHAMMAD JAVAD, KARDAN BEHZAD. A Review of Factors Affecting Managers’ Budgetary Bias. JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES)[Internet]. 2020;11(2 (77/3) ):117-150. Available from: https://sid.ir/paper/362597/en

IEEE: Copy

MILAD DARVISHI, MOHAMMAD JAVAD SAEI, and BEHZAD KARDAN, “A Review of Factors Affecting Managers’ Budgetary Bias,” JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES), vol. 11, no. 2 (77/3) , pp. 117–150, 2020, [Online]. Available: https://sid.ir/paper/362597/en

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