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Apriwandi
Universitas Widyatama
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Journal of Contemporary Accounting

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Peer pressure and self-statement mechanism to mitigate management behavior in budgetary slack: An experimental approach Apriwandi Apriwandi; Debbie Christine
Journal of Contemporary Accounting Volume 5 Issue 2, 2023
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol5.iss2.art1

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 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.
Co-Authors Ade Agustina Fahria Adinda Maharani Putri Rahayudi Aida Wijaya Ait Novatiani Alghifari, Mohammad Fauzan Andhina Nur Fathonah Andhina Nur Fathonah Andina Nur Fathonah Debbie Debbie Christine Eriana Kartadjumena Eriana Kertadjumena Eriana Kertadjumena Erly Sherlita Hafied Noor Bagja Herycson Herycson Irene Sukma Nurani, Nina Paulus Sugianto Yusuf Rachmat Hidayat Santi Mita Niar Syakieb