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All Journal Jurnal Ilmiah Akuntansi dan Bisnis
Khy'sh Nusri Leapatra Chamalinda
Faculty of Economics and Business, Universitas Trunojoyo Madura, Indonesia
Economics, Econometrics & Finance

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Budgetary Slack Will Not Let Organization Die: Explaining Motivational and Stewardship Aspects of Conditional Slack Frida Fanani Rohma; Khy'sh Nusri Leapatra Chamalinda
Jurnal Ilmiah Akuntansi dan Bisnis Vol 18 No 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2023.v18.i01.p02

Abstract

The study aims to explore the motivational and stewardship aspects of managing budgetary slack. The stream of research demonstrates that budgetary slack is one of the dysfunctional behaviours which may be detrimental to an organization. The research delivers empirical evidence that organizations in the Boston Quadrant Matrix “Dogs” position are inclined to deliberately carry out additional financial resource budgeting through budgetary slack mechanism through cost assumption. The research used a qualitative method using a study-case approach and interpretive paradigm. The research area was a business industry in the Boston Quadrant Matrix “Dogs” position. The results indicate budgetary slack’s motivational aspects prompting the management to more significantly orient instead of only achieving cost budgeting targets. Cost budget target fulfilment could have been more rational when confronting non-financial orientations, i.e., product quality and going concerned. It accorded with stewardship theory that budgetary slack facilitated the management facing other goals besides budget-related ones. This research expands on previous research by showing that budgetary slack allowed the management to balance goals when external conditions change. It was a deliberate product, even a base for a budgeting system through its underlying cost assumption. Keywords: budgetary slack, quadrant boston matrix, budgeting, going concern, stewardship
Co-Authors Frida Fanani Rohma