The Moderating Effect Of Perceived Organizational Culture On The Relationship Between Budget-Related Behaviour And Propensity To Create Slack For Yemeni Managers
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Date
2012-05
Authors
Mohammed Abdulqader, Abdulwahab Yahya
Journal Title
Journal ISSN
Volume Title
Publisher
Universiti Sains Malaysia
Abstract
The accounting researchers proposed that the propensity to create slack could leads to
inefficient use of the resources that the organization controls. They also suggested
that slack can be increased or decreased by several factors, including the budgetrelated
behaviour. However, the results of prior studies examining the relationship
between budget-related behaviour (such as participation, measure and monitor and
evaluation by budget) and propensity to create slack is not clear and have often been
found to be contradictory. As a result, many researchers have reconciled the
inconsistent results by using the contingency approach. The present study aims to
extend this line of research by examining another contingent variable, namely the
managers’ perceptions of the organizational culture. This variable is an important
factor that could potentially moderate the relationship between budget-related
behaviour and propensity to create slack and may influence the extent to which
managers create slack. This issue is still unclear in literature. Therefore, this research
attempts to bridge that gap. This study was conducted in a developing country,
specifically Yemen. The research design for this study was a survey research; a
cross-sectional data based on questionnaires which were distributed by hand to 300
middle managers drawn from large-scale organizations operating in Yemen. These
managers are actively involved in budgeting. However, the results from factor
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analysis shows two components of managers’ perceptions of organizational culture
emerged namely, managerialist and humanist. The results for budget-related
behaviour dimensions remains three components namely, participation, measure and
monitor, and evaluation by the budget. For propensity to create slack, factor analysis
shows two dimensions emerged namely, safety and easiness.
Description
Keywords
Effect of perceived organizational culture on the relationship , between budget-related behaviour and propensity