TY - JOUR
T1 - Behavioral Implications of Budget Preparation: A Review and Future Research Context
AU - Ferdous, Lutfa Tilat
PY - 2019/4/13
Y1 - 2019/4/13
N2 - This paper discusses the development of the behavioral implications of budget preparation and provides suggestions for future research on budgetary slack and its negative impact on budget preparation and performance evaluation and its influence on budget preparers and users. This paper extends future research by focusing on the proposed research question and research model including developed and developing economies. In doing so, this paper identifies research questions where evidence remains mixed and new directions in which there are research opportunities.
AB - This paper discusses the development of the behavioral implications of budget preparation and provides suggestions for future research on budgetary slack and its negative impact on budget preparation and performance evaluation and its influence on budget preparers and users. This paper extends future research by focusing on the proposed research question and research model including developed and developing economies. In doing so, this paper identifies research questions where evidence remains mixed and new directions in which there are research opportunities.
UR - https://www.cribfb.com/journal/index.php/ijafr/article/view/247
U2 - 10.46281/ijafr.v4i1.247
DO - 10.46281/ijafr.v4i1.247
M3 - Article
SN - 2576-1293
VL - 4
SP - 24
EP - 28
JO - International Journal of Accounting & Finance Review
JF - International Journal of Accounting & Finance Review
IS - 1
M1 - 5
ER -