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All Journal Buletin Penelitian Sosek Akurasi : Jurnal Studi Akuntansi dan Keuangan BISEI: Jurnal Bisnis dan Ekonomi Islam JASF (Journal of Accounting and Strategic Finance) ABIDUMASY : Jurnal Pengabdian kepada Masyarakat JFAS : Journal of Finance and Accounting Studies JER JAS (Jurnal Akuntansi Syariah) Dinamis: Jurnal Pengabdian Kepada Masyarakat
Agustina, Rachma
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Journal : Akurasi : Jurnal Studi Akuntansi dan Keuangan

 1 
GLOBAL PERSPECTIVES ON BUDGETARY SLACK: A COMPREHENSIVE BIBLIOMETRIC ANALYSIS FOR EMERGING RESEARCH TRENDS Agustina, Rachma; Falikhatun, Falikhatun
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 1 (2025): Jurnal Studi Akuntansi dan Keuangan, Juni 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i1.621

Abstract

This study aims to evaluate the global research development on budgetary slack, including its historical evolution, current state, and future direction. Using bibliometric analysis through the PRISMA Protocol and VOS Viewer, this research analyzes 53 Scopus-indexed articles from 2014 to 2024 out of 170 identified studies. The findings indicate a dominance of quantitative methods (43 articles), with the United Kingdom and the United States having the highest number of publications. The main topics frequently studied include budget participation, honesty, experimentation, trust, and information asymmetry. Author collaboration analysis reveals weak research networks, highlighting opportunities to strengthen interconnections. This study provides insights for regulators and organizations to improve budgeting policies and transparency. Future research should explore governance mechanisms, behavioral factors, technological innovations, industry-specific differences, and ethical aspects of budgetary slack.
Co-Authors Abdul Latif Amirulloh, Ahmad Rusydan Aprilia, Firda Alfaini Ardiana, Meta Asyayidah, Khoirunnisak Amalia Dwi Ari Pertiwi Ervina, Deasy Faiza, Azifa Alfa Falikhatun Falikhatun, Falikhatun Fathulloh, Moh Humaidi Humaidi Humaidi Husna, Lia Safarotul Imam Sopingi Jannah, Siti Fatimatuz Zahrotul Khofivah, Lailatul Khusna, Lia Safarotul Laili, Choirun Nisful Lik Anah Maslakha, Siti Musfiroh, Anita Muttaqi, Mohammad Galih Sidqi Ningsih, Helis Safitri Purwanti Pertiwi, Dwi Prakoso, Adi Bagus Rahayu, Alviya Rodliyah, Iesyah Rosyadi, M. Syam'un Sari, Ajeng Kartika Sawitri, Jasika Maulidia Srikalimah Widoyoningrum, Sri Zutiasari, Ika