RELATIONSHIP OF THE INFORMATION ASYMMETRY, BUDGET PARTICIPATION AND RISK IN CREATING BUDGET SLACK
The aim of the research is to verify the relationship of asymmetric information, budget participation and risk position in creating budget slack by middle managers of organizations. The research is characterized as descriptive and quantitative, conducted through survey, using the questionnaire as a...
| Autores: | , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2014 |
| País: | Brasil |
| Institución: | Universidade Federal do Ceará (UFC) |
| Repositorio: | Contextus (Fortaleza. Online) |
| Idioma: | portugués |
| OAI Identifier: | oai:periodicos.ufc:article/32172 |
| Acceso en línea: | http://periodicos.ufc.br/contextus/article/view/32172 |
| Access Level: | acceso abierto |
| Palabra clave: | Budget slack. Information asymmetry. Participation budget. Budget risk decision. Folleto presupuestario. Asimetría de la información. Participación presupuestaria. Riesgo en la decisión presupuestaria. Folga orçamentária. Assimetria da informação. Participação orçamentária. Risco na decisão orçamentária. |
| Sumario: | The aim of the research is to verify the relationship of asymmetric information, budget participation and risk position in creating budget slack by middle managers of organizations. The research is characterized as descriptive and quantitative, conducted through survey, using the questionnaire as a research tool. The survey sample consists of 171 accounting and management graduate students in Santa Catarina state that met the management positions. Constructs were tested through cronbach’s alpha reliability scale. Regarding participation, information asymmetry, risk and budgetary participation there are no Spearman correlation significance. The results also show that the positive Spearman correlation was observed between asymmetry and participation. |
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