Journal of Economics, Business, and Government Challenges
Vol 1 No 2 (2018): Journal of Economics, Business, and Government Challenges

Does the Level of Religiosity Determine Budgetary Slacks Behavior as the Result of Superrior’s Pressure?

Made Aristia Prayudi (Economics and Accounting Department, Universitas Pendidikan Ganesha, Bali, Indonesia)
Nyoman Ari Surya Dharmawan (Graduate Program of Accounting, Universitas Brawijaya Malang, Jawa Timur, Indonesia)



Article Info

Publish Date
31 Oct 2018

Abstract

This study aimed to investigate budgetary slack behavior due to obedience pressure to authority in governmental organization. This study also evaluates the role of religiosity in determining budgetary slack creation in such situation. The results of experiment with 64 undergraduate students as participants indicate that majority of participants obeyed the order of their immediate superior to create budgetary slack in violation of organization policy. This study also found that participants’ level of religiosity do have impact on their actual behavior to create budgetary slack. Participants with high level of religiosity are documented to create smaller amount of budgetary slack than those who have low level ofreligiosity when faced with obedience pressure from their superior.

Copyrights © 2018






Journal Info

Abbrev

ebgc

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Journal of Economics, Business and Government Challenges aims to be the leading, peer-reviewed journal that enhances the solution of challenges in economics, business and government problem. The scope of our journal is quite broad, but all papers should in a substantial way address the solution in ...