Proceedings of the 6th International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2021)

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Giving the Authority to Subordinates: Does Budget Participation Really Affect Budgetary Slack in Public Sector?

Authors
Made Aristia Prayudi1, *, Nyoman Suadnyana Pasek2, I Gede Agus Pertama Yudantara2
1Doctoral Program in Accounting, Universitas Brawijaya, Malang, Indonesia
2Department of Economics and Accounting, Universitas Pendidikan Ganesha, Singaraja, Indonesia
*Corresponding author. Email: prayudi88@student.ub.ac.id
Corresponding Author
Made Aristia Prayudi
Available Online 25 November 2021.
DOI
10.2991/aebmr.k.211124.045How to use a DOI?
Keywords
Budget Authority; Budget Participation; Budgetary Slack; Public Sector Accounting
Abstract

Although budget participation is acknowledged as a budgeting system that allows subordinates and superiors to create a more realistic budget and hinder budgetary slack, it is still unclear what mechanism in this process plays the role. This study focuses on the fairness perception of subordinates concerning the right to voice and vote in the budgeting process. This study aims at investigating the effect of budget authority on budgetary slack in the public sector. Data were collected by conducting an experimental study with 98 final-years undergraduate accounting students of a large public university in Bali. Using the One-Way ANOVA test as a data analysis technique, the type of budget authority does affect the creation of budgetary slack. The condition of superior budget authority (voice but no vote) encourages slacker than when the subordinate holds the authority (voice and vote). The results have some implications for organizational management policies.

Copyright
© 2021 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

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Volume Title
Proceedings of the 6th International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2021)
Series
Advances in Economics, Business and Management Research
Publication Date
25 November 2021
ISBN
10.2991/aebmr.k.211124.045
ISSN
2352-5428
DOI
10.2991/aebmr.k.211124.045How to use a DOI?
Copyright
© 2021 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

Cite this article

risenwbib
TY  - CONF
AU  - Made Aristia Prayudi
AU  - Nyoman Suadnyana Pasek
AU  - I Gede Agus Pertama Yudantara
PY  - 2021
DA  - 2021/11/25
TI  - Giving the Authority to Subordinates: Does Budget Participation Really Affect Budgetary Slack in Public Sector?
BT  - Proceedings of the 6th International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2021)
PB  - Atlantis Press
SP  - 318
EP  - 321
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.211124.045
DO  - 10.2991/aebmr.k.211124.045
ID  - Prayudi2021
ER  -