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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
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    Citations

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    Cited by:

    1. Simon Grima & Alan Grima & Eleftherios Thalassinos & Sharon Seychell & Jonathan V. Spiteri, 2017. "Theoretical Models for Sport Participation: Literature Review," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(3), pages 94-116.
    2. Asogwa & Ikenna Elias & Etim & Osim Etim, 2017. "Traditional Budgeting in Today’s Business Environment," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 7(3), pages 1-7.
    3. Bailey, Wendy J. & Sawers, Kimberly M., 2018. "Moving toward a principle-based approach to U.S. accounting standard setting: A demand for procedural justice and accounting reform," Advances in accounting, Elsevier, vol. 43(C), pages 1-13.
    4. repec:ers:ijebaa:v:v:y:2017:i:1:p:83-99 is not listed on IDEAS

    More about this item

    Keywords

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

    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

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