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Journal cover: Managerial Auditing Journal

Managerial Auditing Journal

ISSN: 0268-6902

Online from: 1986

Subject Area: Accounting and Finance

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Goal characteristics, communication and reward systems, and managerial propensity to create budgetary slack


Document Information:
Title:Goal characteristics, communication and reward systems, and managerial propensity to create budgetary slack
Author(s):Desmond C.Y. Yuen, (University of Macau, Taipa, Macau, People's Republic of China)
Citation:Desmond C.Y. Yuen, (2004) "Goal characteristics, communication and reward systems, and managerial propensity to create budgetary slack", Managerial Auditing Journal, Vol. 19 Iss: 4, pp.517 - 532
Keywords:Accounting procedures, Budgets, Hotel and catering industry, Macau
Article type:Research paper
DOI:10.1108/02686900410530529 (Permanent URL)
Publisher:Emerald Group Publishing Limited
Abstract:This study examines the relationship between a number of goal characteristics and the propensity of divisional managers to create budgetary slack. These goal characteristics are variables in goal clarity and goal difficulty. Managers also consider communication and reward systems – which are significant factors affecting the relationship between goal characteristics and propensity to create budget slack. The communication and reward systems are affected by influencing power of managers, required explanation of budget variance, budgetary feedback, peer relations, and relationship between superiors and subordinates. Using a sample of 108 hotel managers in Macau, the findings indicate that the clear communication and reward systems can result in goal clarity and can help to solve budgeting problems under difficult goal situations. The implications of these findings are discussed in relation to the design of budgeting systems. The need to integrate results and develop frameworks for future research is noted.



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