Religion, religiosity and slack creation: some empirical evidence / Shayuti Mohamed Adnan, Maliah Sulaiman
Given that the ethical paradigms and the personal characteristics of managers serve as internally mediated controls for slack creation, our study examines if religion and religiosity influence the propensity of managers to create budgetary slack. We focus on Islam primarily because Islam does not re...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Accounting Research Institute, Faculty of Accountancy & UiTM Press
2006
|
| Online Access: | https://ir.uitm.edu.my/id/eprint/164/ |
| _version_ | 1848802278477135872 |
|---|---|
| author | Mohamed Adnan, Shayuti |
| author_facet | Mohamed Adnan, Shayuti |
| author_sort | Mohamed Adnan, Shayuti |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | Given that the ethical paradigms and the personal characteristics of managers serve as internally mediated controls for slack creation, our study examines if religion and religiosity influence the propensity of managers to create budgetary slack. We focus on Islam primarily because Islam does not recognize the divide between religious and worldly affairs. Accordingly, we argue that Islam may influence a manager’s propensity to create slack. Data was collected using a questionnaire survey. To control for variation effects, questionnaires were sent to 91 managers of just one company, a Malaysian based Korean company. We found no significant difference between the slack created by Muslim and non-Muslim managers. |
| first_indexed | 2025-11-14T21:20:49Z |
| format | Article |
| id | uitm-164 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T21:20:49Z |
| publishDate | 2006 |
| publisher | Accounting Research Institute, Faculty of Accountancy & UiTM Press |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-1642017-06-15T01:17:11Z https://ir.uitm.edu.my/id/eprint/164/ Religion, religiosity and slack creation: some empirical evidence / Shayuti Mohamed Adnan, Maliah Sulaiman apmaj Mohamed Adnan, Shayuti Given that the ethical paradigms and the personal characteristics of managers serve as internally mediated controls for slack creation, our study examines if religion and religiosity influence the propensity of managers to create budgetary slack. We focus on Islam primarily because Islam does not recognize the divide between religious and worldly affairs. Accordingly, we argue that Islam may influence a manager’s propensity to create slack. Data was collected using a questionnaire survey. To control for variation effects, questionnaires were sent to 91 managers of just one company, a Malaysian based Korean company. We found no significant difference between the slack created by Muslim and non-Muslim managers. Accounting Research Institute, Faculty of Accountancy & UiTM Press 2006-12 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/164/1/AJ_SHAYUTI%20MOHAMED%20ADNAN%20APMAJ%2006.pdf Mohamed Adnan, Shayuti (2006) Religion, religiosity and slack creation: some empirical evidence / Shayuti Mohamed Adnan, Maliah Sulaiman. (2006) Asia-Pacific Management Accounting Journal (APMAJ) <https://ir.uitm.edu.my/view/publication/Asia-Pacific_Management_Accounting_Journal_=28APMAJ=29.html>, 1 (1). pp. 49-66. ISSN 1675-3194 https://apmaj.uitm.edu.my/ |
| spellingShingle | Mohamed Adnan, Shayuti Religion, religiosity and slack creation: some empirical evidence / Shayuti Mohamed Adnan, Maliah Sulaiman |
| title | Religion, religiosity and slack creation: some empirical evidence / Shayuti Mohamed Adnan, Maliah Sulaiman |
| title_full | Religion, religiosity and slack creation: some empirical evidence / Shayuti Mohamed Adnan, Maliah Sulaiman |
| title_fullStr | Religion, religiosity and slack creation: some empirical evidence / Shayuti Mohamed Adnan, Maliah Sulaiman |
| title_full_unstemmed | Religion, religiosity and slack creation: some empirical evidence / Shayuti Mohamed Adnan, Maliah Sulaiman |
| title_short | Religion, religiosity and slack creation: some empirical evidence / Shayuti Mohamed Adnan, Maliah Sulaiman |
| title_sort | religion, religiosity and slack creation: some empirical evidence / shayuti mohamed adnan, maliah sulaiman |
| url | https://ir.uitm.edu.my/id/eprint/164/ https://ir.uitm.edu.my/id/eprint/164/ |