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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) JEE (Jurnal Edukasi Ekobis) Jurnal Akuntansi dan Pajak JOURNAL OF APPLIED ACCOUNTING AND TAXATION TECHNOBIZ : International Journal of Business Economic Education and Entrepreneurship Journal The Indonesian Journal of Accounting Research International Journal of Business, Humanities, Education and Social Sciences (IJBHES) Jurnal Akuntansi dan Keuangan (JAK) Jurnal Bisnis dan Manajemen (JBM) Journal of Indonesian Economy and Business Governors Safari : Jurnal Pengabdian Masyarakat Indonesia Jurnal Pemberdayaan Umat E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Studi Ekonomi dan Kebijakan Publik Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Nusantara Mengabdi Jurnal Ekonomi dan Pembangunan Indonesia The Journal of Community Development JPM (Jurnal Pengabdian Masyarakat) Ruwa Jurai BEGAWI: Jurnal Pengabdian Kepada Masyarakat Jurnal Sumbangsih
Aryan Danil Mirza. BR
UNIVERSITAS LAMPUNG
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Governors

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The Impact of Locus of Control on Budgetary Slack: Insights from The Literature Review Mirza. BR, Aryan Danil
GOVERNORS Vol. 4 No. 1 (2025): April-July 2025 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i1.5869

Abstract

Budgetary slack is a prevalent issue in managerial accounting, often linked to individual behavioral tendencies. On the other hand, Locus of control has emerged as a significant factor influencing budgeting behavior. This study explores the relationship between locus of control and budgetary slack through a literature review approach. We Use Scopus, Web of Science and Google Scholar database using keyword “locus of control” and “budgetary slack”.  The review indicates that individuals with an internal locus of control are generally less likely to create budgetary slack due to their intrinsic motivation, sense of responsibility, and goal alignment with the organization. In contrast, those with an external locus tend to manipulate budgets as a means of protection or strategic advantage, especially under conditions of uncertainty or perceived injustice. The study underscores the importance of integrating psychological insights into budgeting processes and suggests that organizations can mitigate dysfunctional budgeting behavior by fostering environments that support accountability, trust, and participation. Ultimately, this research contributes to the field of behavioral accounting by providing a theoretical foundation for understanding how personality traits interact with organizational controls to shape budgeting outcomes.
Co-Authors Adelia Putri Prameswari Aditya Permana Aditya Permana Al Farizi, Yusuf Ihsan Al-ghifari, Abidzar Septawandra Aldini Nofta Martini Alycia, Fiorenza Amar Ma'ruf Amardiasta, Lavina Ambya, Ambya Amelia, Yunia Andriyanto, Weddie Annisa Amimi Avicenna Muhammad Rafif Satyanegara Ayu Nani Djismudin Azizah Debi Safitri Bemby Adilia Heaverly Birlin, Raisa aqila Chytya Ike Ratu Ardila Claraini, Putri Yulfhita Cornelius Saryadi Turnip Dewi Sukmasari Dewinta Yulyanti Diajeng Fitri Wulan Dian Fajarini Dian Fajarini Dwinny Octary, Ayu Eka Sriutami Elvia Rahma Nisa Elvina Damayanti Eriza Tri Sativa Erlina Rufaidah Fadilah Nur Azizah Faiq Adhwa Hasanuddin Farah Nisa Ul Albab Fathia, Syaharani Noer Fatkhur Rohman Fitri Mareta Fitri Mareta Fitri Mareta Gabriella Ratna Mawarni Ghea Laili Putri Garien Harfa Alifio Dito Ananta Harsono Edwin Puspita Hilyah Kamilah Indah Maelany Putri Ipan Jeremia Manik Jihan Fatin Fadillah Lotte Jogi Putra Maulana Joni Putra Joni Putra Josua Riscyando Napitu Kamadie Sumanda Syafis Khairunnisa Kharisa Rachmi Khoirunisa Kharisa Rachmi Khoirunisa Komalasari, Agrianti Ladista, Rindy Dwi Laili Fadhila Banuwa Laula Khairun Nisa Lavina Amardiasta lidya Ayuni Putri Lisa Oktaviani Maheswari, Fidela Salsabilla Maninggor Esteria Silaban Maria Paramastri Hayuning Adi Mega Metalia, Mega Meza Difia Syaffanaztiti Muhammad Alif Ramadhan Nababan, Rohani Risnauli Nabila Arnelis Julian Nabila Sania Afia Rona Nadya Nurul Fitriani Nasrul Maulana Nasya Tsabitah Naufal Rizki Suandra Putra Nayla Alya Putr Neny Desriani Ni Wayan Ayu Pratisia Wati Niken Kusumawardani Nurdin, Nurdin Nurma Diski Jaya Trisnawati Prayogo, Sigit Pujiati Pujiati Putra, Joni Putri Handayani Putri Yulfhita Claraini Putri, Indah Maelany Rafli Pratama Yustisio Raihan Razif Afero Ramadhina Indah Audeskin Ramdan Firdaus Raniela Suci Permadani Ratna Septiyanti Reni Oktavia Resha Moniyana Putri Retno Yuni Nur Susilowati Ribka Tasya Rima Yuni Saputri Rizki Ramadhani Rizqi Bonar S. Pakpahan Rofila Syahda Azaria Rohman, Fatkhur Saputra, M Rizky Rico Sartini Sefita Indriati Shilla Fatonah Shofiyah, Indah Sigit Prayogo Sony Warsono Sudrajat, Sayidati Rahmatut Salitsa Sumanda Syafis, Kamadie Syahidah, Silke Tedi Rusman Tika Ayu Yulinda Trisnawati , Nurma Diski Jaya Vitriyani Tri Purwaningsih Wafieq Bidzikrul Hartofa Wahyu Rianto Yenni Agustina yenni agustina Yusuf Ihsan Al Farizi