Effect of obedience pressure, ethical concern and perception responsibility at creation budget slack by management accountant

Wulandari, Eva; Husnatarina, Fitria

doi:10.1504/ijtgm.2014.064909

Cited by 2 publications

(1 citation statement)

References 13 publications

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“…By far the most widely investigated situational factor with respect to financial reporting is pressure from the organization (DeZoort & Lord , Duncan & Knoblett , Davis et al . , Wulandari & Husnatarina ). Accountants are often confronted with pressure from a variety of sources to produce reports that will benefit the company (Duncan ).…”

Section: Background Literature and Model Developmentmentioning

confidence: 99%

The effects of ethical pressure and power distance orientation on unethical pro‐organizational behavior: the case of earnings management

Qing

Peterson

2016

Bus Ethics Eur Rev

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A multiphase study tested a proposed mediated moderation model for the joint effects of ethical pressure and power distance orientation on accountants' ethical judgments of earnings management. Results based on a sample of 354 accountants from China indicated that the relationship between ethical pressure and ethical judgments of earnings management is contingent on the accountants' power distance orientation. That is, the relationship between ethical pressure and ethical judgments of earnings management was stronger for accountants with a high power distance orientation. The results also demonstrated that ethical beliefs in support of the company serve as a mediator for the interaction effect of ethical pressure and power distance orientation on the outcome. These results are discussed in terms of viewing earnings management as a form of unethical pro-organizational behavior which can be effectively investigated within the framework of the person-situation interactionist model.

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Section: Background Literature and Model Developmentmentioning

confidence: 99%

The effects of ethical pressure and power distance orientation on unethical pro‐organizational behavior: the case of earnings management

Qing

Peterson

2016

Bus Ethics Eur Rev

View full text Add to dashboard Cite

show abstract

Moderating Perspective of Organizational Culture: Leadership Style and Obedience Pressure on Budgetary Slack

Agustina,

Elfita,

Zhulqurnain

et al. 2024

RGSA

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This research examines the impact of leadership style and obedience pressure on budgetary slack, with organizational culture as a moderating variable. By employing a descriptive quantitative approach, the study investigates how these factors interact within organizations to influence the practice of intentional budgetary slack creation. A sample of 110 accounting students who have taken professional and business ethics courses was analyzed, providing significant insights into the dynamics between leadership, obedience pressure, and budgetary slack. Objective: This research aims to determine the extent to which leadership style and obedience pressure influence budgetary slack and how organizational culture moderates this relationship. It seeks to contribute to understanding budget management within companies, particularly the factors that encourage or mitigate the creation of budgetary slack. Theoretical Framework: This study is grounded in theories related to leadership styles, organizational culture, and budgetary practices. It examines the concept of budgetary slack within the framework of obedience pressure and leadership influence, highlighting the role of organizational culture as a potential moderating factor. Method: The research adopts a descriptive quantitative method, with a population comprising all accounting students who have completed professional and business ethics courses. A total of 110 students were sampled for the study. Data were collected and analyzed to assess the relationships between leadership style, obedience pressure, budgetary slack, and the moderating role of organizational culture. Results and Discussion: The findings indicate that obedience pressure and leadership style positively and significantly impact budgetary slack. Additionally, organizational culture was found to moderate the relationship between leadership style and budgetary slack. However, it does not moderate the impact of obedience pressure on budgetary slack. These results are discussed in the context of existing theoretical frameworks and previous studies. Research Implications: This study offers practical and theoretical implications for understanding and managing organisational budgetary slack. It highlights the importance of considering organizational culture and leadership style to control or leverage budgetary slack for organizational benefit. This research contributes to the literature by exploring the moderating role of organizational culture in the relationship between leadership style, obedience pressure, and budgetary slack. It provides new insights into how organizational dynamics influence budget management practices, offering valuable implications for both academic research and practical management. Originality/Value: This research contributes to the literature by exploring the moderating role of organizational culture in the relationship between leadership style, obedience pressure, and budgetary slack. It provides new insights into how organizational dynamics influence budget management practices, offering valuable implications for both academic research and practical management.

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Effect of obedience pressure, ethical concern and perception responsibility at creation budget slack by management accountant

Cited by 2 publications

References 13 publications

The effects of ethical pressure and power distance orientation on unethical pro‐organizational behavior: the case of earnings management

The effects of ethical pressure and power distance orientation on unethical pro‐organizational behavior: the case of earnings management

Moderating Perspective of Organizational Culture: Leadership Style and Obedience Pressure on Budgetary Slack

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