The effect of gender and code of ethics on budgetary slack ethical judgment: experimental evidence from Indonesia

Lucyanda, Jurica; Sholihin, Mahfud

doi:10.1108/jefas-05-2021-0044

Cited by 3 publications

(5 citation statements)

References 62 publications

(166 reference statements)

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“…These findings provide an explanation that the existence of a self-statement mechanism can reduce the impact of obedience to orders from superiors to carry out budgetary slack. The perspective of social norm theory explains that individuals will make decisions that consider ethics if there is a stimulus that activates them (Bicchieri, 2006;Lucyanda & Sholihin, 2023). The stimulus given depends on the individual norms that have passed (Douthit & Stevens, 2015;Gago-Rodríguez & Naranjo-Gil, 2016).…”

Section: Discussionmentioning

confidence: 99%

“…The behavior of creating budgetary slack is not solely caused by personal interests, but budgetary slack can also be caused by requests from superiors who have personal interests. In the context of bottom-up budgeting, several previous studies (Cahyaningrum & Utami, 2015;Davis et al, 2006;Lucyanda & Sholihin, 2023;Prananjaya & Narsa, 2019) have investigated the effect of pressure from superiors on budgetary slack using compliance theory (Milgram, 1974). Milgram's theory explains that individuals tend to obey when they get pressure from their superiors even though this is not under their values and beliefs.…”

Section: Peer Pressure and Self-statement Mechanism To Mitigate Manag...mentioning

confidence: 99%

“…Researchers have realized that social norms are informal rules of behavior that can be accepted in certain social contexts. Individual preferences to behave by social norms can be explained by social norm theory (Bicchieri, 2006;Davidson & Stevens, 2013;Lucyanda & Sholihin, 2023). Social norm theory explains that there are conditions where individuals have a preference to behave under social norms (Davidson & Stevens, 2013;Lucyanda & Sholihin, 2023).…”

Section: Peer Pressure and Self-statement Mechanism To Mitigate Manag...mentioning

confidence: 99%

“…Individual preferences to behave by social norms can be explained by social norm theory (Bicchieri, 2006;Davidson & Stevens, 2013;Lucyanda & Sholihin, 2023). Social norm theory explains that there are conditions where individuals have a preference to behave under social norms (Davidson & Stevens, 2013;Lucyanda & Sholihin, 2023). Douthit and Stevens (2015) explain that individuals consider social norms such as honesty, fairness, the fulfillment of promises, and loyalty when in an ethical dilemma.…”

Section: Peer Pressure and Self-statement Mechanism To Mitigate Manag...mentioning

confidence: 99%

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Peer pressure and self-statement mechanism to mitigate management behavior in budgetary slack: An experimental approach

Apriwandi,

Christine

2023

JCA

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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 self-assessment mechanisms. All experimental subjects could not violate company policy and it was proven by decreasing budgetary slack when faced with conditions without peer pressure and without a self-assessment mechanism. This finding provides evidence that budgetary slack is created when management is fully involved in setting the company's budget without any control from colleagues or leaders. The importance of social ethics in budgeting is raised by collegiate decisions in the team and creates a self-assessment mechanism for managers. Thus, resistance to creating budgetary slack can be increased and managers are held accountable for making budgetary decisions.

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Section: Discussionmentioning

confidence: 99%

Section: Peer Pressure and Self-statement Mechanism To Mitigate Manag...mentioning

confidence: 99%

Section: Peer Pressure and Self-statement Mechanism To Mitigate Manag...mentioning

confidence: 99%

Section: Peer Pressure and Self-statement Mechanism To Mitigate Manag...mentioning

confidence: 99%

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Peer pressure and self-statement mechanism to mitigate management behavior in budgetary slack: An experimental approach

Apriwandi,

Christine

2023

JCA

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“…In fourth place, Lucyanda and Sholihin (2023) analyze budgetary slack from a behavioral perspective, especially examining the effect of gender and code of ethics on budgetary slack ethical judgment. The findings show that gender affects budgetary slack ethical judgment, in which women judge budgetary slack as more unethical than men.…”

mentioning

confidence: 99%

Editorial: ESAN's 60th anniversary, second special section on business economics in Ibero-America and editorial transition

Chavez-Bedoya,

Salcedo

2023

JEFAS

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We are proud to present the December edition, 56th issue, of the Journal of Economics, Finance and Administrative Science (JEFAS), offering high-quality publications in English twice a year with double-blind peer reviews. In this issue, we will continue the celebrations for the 60th anniversary of our founding institution, the ESAN Graduate School of Business, with the second part of the special section on business economics from Ibero-America, in addition to summarizing the achievements of these last years. Finally, we will communicate with you about the journal's editorial transition.The last few years of JEFAS have been one of the significant changes. We reoriented the aims, scope and guidelines to empirical papers in economics and business, with a strong focus on business economics from developing and developed economies interested in emerging markets. We renewed the editorial advisory board and associate editors, reinforcing their participation in JEFAS as peer reviewers and key advisors in the growth. Furthermore, we aligned the objectives of editorial and post-editorial management.Furthermore, JEFAS updated the guidelines, including the empirical structure of six sections: Introduction, Literature Review, Method, Results, Discussion and Conclusions, emphasizing the Method section to ensure replicability as well as the theoretical and political implications of the Discussion section to contribute to decision-makers or policymakers (Salcedo, 2021).Likewise, we concluded the great project of the OJS 3.0 repository through the JEFAS website from the ESAN University with the digitization and DOI identification of all articles since Vol. 1 Issue 1 of 1992. This achievement has come with creating the JEFAS social networks and Google Scholar profile, centralizing and monitoring all research papers and viewing around 10,517 citations with an h-index of 55 and an i10-index of 184.Moreover, we reconnected with our indexers, databases and affiliations worldwide. Likewise, we formalized agreements with the most important international conferences in the region (BALAS, CLADEA and IFC) to invite the best papers in business economics and finance (as these special sections) and have a presence at the editors' meetings each year. In addition, we renewed the editorial article, expanding achievements and recommendations. Further, following the good practices of top journals, we started with the first paper development workshop (PDW).We announced the 30th anniversary of the journal (Salcedo et al., 2022). We celebrated it with the first quartiles (Q1) in Scopus, SJR and now JCR, forming part of the Core Collection of JEFAS 28,56

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Moderating effects of Machiavellianism, management control, and fairness on a motivation-honesty relationship in budget reporting

Grediani¹,

Kusuma

Mahmudi

et al. 2023

Problems and Perspectives in Management

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Existing research on the influence of motivation on an honest budget has overlooked the roles of certain dark personality traits, management control, and perceived fairness. This study aims to explore the moderating role of Machiavellianism, management control, and fairness in the relationship between internal and external motivation and honest budget reports. This paper comprised two experiments that evaluated the main effect of motivation and moderator effects of the above factors. The first experiment involved 72 graduate students from various Indonesian universities studying accounting or financial management, and the second experiment included 261 undergraduate students from similar fields. Participants were divided into internal and external motivation groups, further randomized into fairness and management control groups, creating eight distinct groups. Each group received a specific scenario corresponding to their allocated group. The results demonstrated that internal motivation had a stronger influence on honest reporting than external motivation (F (1, 257) = 60.36, p &lt; 0.001). However, Machiavellianism weakened this relationship (F (3, 257) = 6.24, p &lt; 0.05). Under complete management control and perceived fairness scenarios, individuals driven by internal motivation reported budget more honestly compared to those with external motivation group under basic management control and perceived unfairness scenarios (F (4, 253) = 4.95, p &lt; 0.001). This analysis contributes to understanding honest budget reports by distinguishing between internal and external motivations and recognizing the moderating roles of Machiavellianism, management control, and fairness. These insights could help organizations design effective budgeting systems and control mechanisms to reduce budgetary slack and improve performance.

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The effect of gender and code of ethics on budgetary slack ethical judgment: experimental evidence from Indonesia

Cited by 3 publications

References 62 publications

Peer pressure and self-statement mechanism to mitigate management behavior in budgetary slack: An experimental approach

Peer pressure and self-statement mechanism to mitigate management behavior in budgetary slack: An experimental approach

Editorial: ESAN's 60th anniversary, second special section on business economics in Ibero-America and editorial transition

Moderating effects of Machiavellianism, management control, and fairness on a motivation-honesty relationship in budget reporting

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