Elmassri, Moataz; Harris, Elaine - In: Journal of Applied Accounting Research 12 (2011) 3, pp. 278-293
Purpose – The purpose of this paper is to draw on a small‐scale study that investigated the relationships between the budget‐setting process and slack, and how budgetary, behavioural and contextual factors can affect this relationship, to reconceptualise the phenomenon of budgetary slack...