IDEAS home Printed from https://ideas.repec.org/a/ris/buecrj/0061.html
   My bibliography  Save this article

Effects of Procedural Justice Perception, Budgetary Control Effectiveness and Ethical Work Climate on Propensity to Create Budgetary Slack

Author

Listed:
  • Ozer, Gokhan

    () (Gebze Institute of Technology)

  • Yilmaz, Emine

    (Gebze Institute of Technology)

Abstract

Because of the increasing importance of effective and productive management of public organizations, budgetary slack is started to be seen as an important problem for public organizations. In order to contribute the solution of this problem, the current study investigates the effects of budgetary control effectiveness, ethical work climate and managers’ procedural justice perception on propensity to create budgetary slack in pubic organizations. The data is obtained through questionnaire responded by 465 managers who work in different public organizations. The results of the analyses show that effectiveness of budgetary control, ethical work climate and procedural justice perception of managers have a statistically significant and negative impact on managers’ propensity to create budgetary slack in public organizations. Budgetary control and ethical work climate affect managers’ perception of procedural justice. In addition, it is inferred from the study that the perception of procedural justice has partial mediation effect between effectiveness of budgetary control, ethical work climate and propensity to create budgetary slack.

Suggested Citation

  • Ozer, Gokhan & Yilmaz, Emine, 2011. "Effects of Procedural Justice Perception, Budgetary Control Effectiveness and Ethical Work Climate on Propensity to Create Budgetary Slack," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 2(4), pages 1-1, October.
  • Handle: RePEc:ris:buecrj:0061
    as

    Download full text from publisher

    File URL: http://www.berjournal.com/effects-of-procedural-justice-perception-budgetary-control-effectiveness-and-ethical-work-climate-on-propensity-to-create-budgetary-slack-2
    File Function: Full text
    Download Restriction: no

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. repec:spt:apfiba:v:7:y:2017:i:3:f:7_3_7 is not listed on IDEAS
    2. repec:ers:ijebaa:v:v:y:2017:i:1:p:83-99 is not listed on IDEAS
    3. repec:ers:ijebaa:v:v:y:2017:i:3:p:94-116 is not listed on IDEAS

    More about this item

    Keywords

    Budgetary slack; Budgetary control; Procedural justice; Ethical work climate; Public organizations.;

    JEL classification:

    • L20 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - General
    • L30 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - General
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ris:buecrj:0061. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Adem Anbar). General contact details of provider: http://edirc.repec.org/data/iiulutr.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.