An experimental investigation on the effect of feedback control policy and need for achievement on subordinates’ budgetary slack creation / Vincent K. Chong and Irdam Ferdiansah
This paper examines the effects of one management control mechanism - namely, feedback control policy - on subordinates’ budgetary slack creation. This paper also investigates the interaction effect of feedback control policy and the personality trait of ‘need for achievement’ on budgetary slack. A...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Accounting Research Institute (ARI)
2012
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| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/10814/ |
| _version_ | 1848802961504862208 |
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| author | K., Vincent Chong Ferdiansah, Irdam |
| author_facet | K., Vincent Chong Ferdiansah, Irdam |
| author_sort | K., Vincent Chong |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | This paper examines the effects of one management control mechanism - namely, feedback control policy - on subordinates’ budgetary slack creation. This paper also investigates the interaction effect of feedback control policy and the personality trait of ‘need for achievement’ on budgetary slack. A laboratory experiment was conducted and a 2x2 analysis of variance (ANOVA) was used to test the hypotheses formulated for this study. The independent variables were the feedback control policy and the personality trait of ‘need for achievement’. The dependent variable was budgetary slack. The results indicate that the presence of a feedback control policy reduces the budgetary slack created by managers under private information conditions. The results further reveal that managers with a high need for achievement create less budgetary slack than those with a low need for achievement, when feedback control policy exists. |
| first_indexed | 2025-11-14T21:31:40Z |
| format | Article |
| id | uitm-10814 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T21:31:40Z |
| publishDate | 2012 |
| publisher | Accounting Research Institute (ARI) |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-108142022-07-05T03:21:33Z https://ir.uitm.edu.my/id/eprint/10814/ An experimental investigation on the effect of feedback control policy and need for achievement on subordinates’ budgetary slack creation / Vincent K. Chong and Irdam Ferdiansah apmaj K., Vincent Chong Ferdiansah, Irdam Employee motivation This paper examines the effects of one management control mechanism - namely, feedback control policy - on subordinates’ budgetary slack creation. This paper also investigates the interaction effect of feedback control policy and the personality trait of ‘need for achievement’ on budgetary slack. A laboratory experiment was conducted and a 2x2 analysis of variance (ANOVA) was used to test the hypotheses formulated for this study. The independent variables were the feedback control policy and the personality trait of ‘need for achievement’. The dependent variable was budgetary slack. The results indicate that the presence of a feedback control policy reduces the budgetary slack created by managers under private information conditions. The results further reveal that managers with a high need for achievement create less budgetary slack than those with a low need for achievement, when feedback control policy exists. Accounting Research Institute (ARI) 2012-06 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/10814/1/10814.pdf K., Vincent Chong and Ferdiansah, Irdam (2012) An experimental investigation on the effect of feedback control policy and need for achievement on subordinates’ budgetary slack creation / Vincent K. Chong and Irdam Ferdiansah. (2012) Asia-Pacific Management Accounting Journal <https://ir.uitm.edu.my/view/publication/Asia-Pacific_Management_Accounting_Journal.html>, 7 (1). pp. 141-171. ISSN 1675-3194 https://apmaj.uitm.edu.my/index.php/archive |
| spellingShingle | Employee motivation K., Vincent Chong Ferdiansah, Irdam An experimental investigation on the effect of feedback control policy and need for achievement on subordinates’ budgetary slack creation / Vincent K. Chong and Irdam Ferdiansah |
| title | An experimental investigation on the effect of feedback control policy and need for achievement on subordinates’ budgetary slack creation / Vincent K. Chong and Irdam Ferdiansah |
| title_full | An experimental investigation on the effect of feedback control policy and need for achievement on subordinates’ budgetary slack creation / Vincent K. Chong and Irdam Ferdiansah |
| title_fullStr | An experimental investigation on the effect of feedback control policy and need for achievement on subordinates’ budgetary slack creation / Vincent K. Chong and Irdam Ferdiansah |
| title_full_unstemmed | An experimental investigation on the effect of feedback control policy and need for achievement on subordinates’ budgetary slack creation / Vincent K. Chong and Irdam Ferdiansah |
| title_short | An experimental investigation on the effect of feedback control policy and need for achievement on subordinates’ budgetary slack creation / Vincent K. Chong and Irdam Ferdiansah |
| title_sort | experimental investigation on the effect of feedback control policy and need for achievement on subordinates’ budgetary slack creation / vincent k. chong and irdam ferdiansah |
| topic | Employee motivation |
| url | https://ir.uitm.edu.my/id/eprint/10814/ https://ir.uitm.edu.my/id/eprint/10814/ |