The existence of budgetary slack permeates every level of private sector organisations. Employees (i.e., budget makers) usually request excessive budgetary resources in the budgeting process. Due to its dysfunctional nature, existing researchers had extensively examined the relationship between budgetary slack and employees' performance. This study adopted a survey questionnaire approach to examine the relationship between determinants of psychological ownership and employees' intention to create slack in budgeting. There were 475 budget makers from private sector organisations in the Klang Valley, Malaysia who participated in this study through a questionnaire survey. Preliminary data analysis was performed using normality, multi-collinearity, variance inflation index (VIF), common method variance, and reliability analysis. Multiple regression analysis was also applied to investigate the relationships of each dimension of employees' psychological ownership on budgetary slack. This paper is considered a pioneer empirical study that investigates the determinants of psychological ownership on budgetary slack among budget makers from the psychological perspective in the context of private sector organisations in Malaysia, where slack activities in budgeting existed.
This paper details the research process, which comprises epistemology, theoretical perspective and methodology. It provides an overall research process that discusses the epistemology of objectivism and theoretical perspective of positivism in management accounting research. There are many influences in management accounting research among which is positivism, even though it is considered as being under the direction of the sciences rather than the art of management. This epistemological anomaly and the methods used in management accounting research are not a simple problem that can be removed by the wave of a qualitative research magic wand to ignore the reality of quantitative evaluations in the management accounting field.
This article discusses the scope of managerial accounting research based on agency theory, that is, behavioural decision-making, the use of capital markets and what is called positive theory. The authors believe that management accounting representations are somewhat stable, and, therefore, allow accounting researchers to theorise the form and function of representations in the organisation from a wide variety of perspectives, such as organisation theory, social theory, and corporate and manufacturing strategies. In order to justify the above analysis, the authors refer to the way in which the structuration theory of Anthony Giddens, that has been employed by Macintosh & Scapens, argues that management accounting systems are interpretive schemes, facilities and norms used by management to make plans, take action and control others in an organisation.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.