Peer pressure and self-statement mechanism to mitigate management behavior in budgetary slack: An experimental approach
Apriwandi Apriwandi,
Debbie Christine
Abstract:This study evaluates the susceptibility of management (especially management accountants) in creating budgetary slack by violating company policies. Reducing the creation of budgetary slack was evaluated by the relationship of the effects of peer pressure and perceived self-statement mechanisms within the scope of each social ethical dimension. Experimental results with 133 management accountants show that social and ethical friction can reduce the creation of budgetary slack by emphasizing peer pressure and s… Show more
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