The Role of Budgetary Participation, Distributive Fairness, and Communication on the Relationship Between Budgetary Control and Slack

44246

This study focused on a sample of 360 managers from the manufacturing industry in the Kazakhstan. The objective of the study was to examine the propensity to create budgetary slack through the interaction of budgetary control, participation, distributive fairness, task communication, and performance communication. The results of the study indicated there was not a direct link between participation and slack but there was a direct relation from the budgetary control, distributive fairness, and task communication to slack. The results suggest that slack was lowest when distributive fairness, and participation, were high, and that slack was highest when the budgetary control, and task communication were high. In addition to performance communication affects task communication positively.

1257

Budgetary slack , budgetary control , budgetary participation , distributive fairness , task communication , performance communication , structural equation model

Ege Academic Review (EAR)

1268

Ege Academic Review (EAR)