This paper investigates business unit (BU) controllers' inclination to engage in the creation of budgetary slack. In particular, we explore whether controllers who are involved in BU decision making are more susceptible to social pressure to engage in slack creation than controllers who are not....

We examine how business unit (BU) controllers balance their dual roles of providing information for both local decision making (local responsibility) and corporate control (functional responsibility). The existing literature suggests that organizations can improve the quality of financial...

This paper explores how contextual uncertainty and the use of the budgetary system explain cross-sectional variation in the organisational role of business unit controllers. We argue that there are complementarities between the role of the budgetary control system (i.e. coercive vs. enabling)...