The Relationships among Budgetary Slack, Customers' Relationship Quality and Organizational Performance

Chen, Der Fa; Lu, Chun Hsu; Chang, Alvin; Liu, Hsieh His; Cheng, Kuo Chih

doi:10.1109/iiai-aai.2016.24

Cited by 4 publications

(5 citation statements)

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“…The third set of studies discussing MAS with Customers included (n=2) studies. Where, the first study discussed (Chen et al, 2016) studies assessed the implications of performance and customer relationship issues for Taiwan's SMEs under budget limitations., as well as upgrading product qualities throughout customers. As a result, the study's final finding, using the MAS, is that the quality of customer relationships mediates the link between budgetary slack and organizational performance of firms.…”

Section: Management Accounting System (Mas)mentioning

confidence: 99%

“…The suggestions of the MAS indicate that the findings may not accurately represent the usage of financial ratios in the community (Odar et al, 2012;Oliveira et al, 2019). Furthermore, MAS's greatest advice to SMEs is to manage all financial operations, including the budgeting process, allocation of resources, corporate governance and auditing, and data analysis (Chen et al,2016). As a result, the results of SMEs research on the much-studied MAS tools, such as the usage of BSC, must be supported and extended (Holm et al,2016).…”

Section: Mas Recommendationmentioning

confidence: 99%

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A Systematic Review of Agile-Adaptive Balanced Scorecard and Sustainable Performance: Bibliometric, and Future Direction

Alhamdi,

Sulaiman,

Zin

2023

JEB

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While sustainability initiatives have gained recognition and significance in modern organizations, they often encounter obstacles within firms, especially SMEs. Consequently, the adoption of integrated tools like AABSC has become crucial, replacing traditional BSC tools, to empower managers to make informed decisions amid sudden economic fluctuations. However, the adoption of AABSC remains limited in the literature review and is still in the process of dissemination and adoption by scholars and researchers. Therefore, this study aims to analyze the literature that has adopted AABSC in developing countries, particularly to focus on SMEs. The research methodology involved a systematic review of the ScienceDirect, IEEE, Scopus, and Web of Science databases from 2010 to 2021, resulting in the gathering of 1,841 papers. These articles were then filtered based on inclusion and exclusion criteria defined in the systematic review protocol. From the findings, a total of 39 articles were selected and divided into four distinct categories. The first category encompasses MAS, accounting for 20.50%, followed by AABSC at 10.26%. The third category pertains to sustainable performance, representing 30.77%, while the final category consists of Hybrid Studies, accounting for 38.46%. Nevertheless, the systematic review also highlights the necessity for more rigorous evaluations regarding the adoption of AABSC. This research has implications for both the body of knowledge and practice, as it sheds light on the outcomes and potential benefits of implementing AABSC in developing country firms, particularly SMEs.

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Section: Management Accounting System (Mas)mentioning

confidence: 99%

Section: Mas Recommendationmentioning

confidence: 99%

A Systematic Review of Agile-Adaptive Balanced Scorecard and Sustainable Performance: Bibliometric, and Future Direction

Alhamdi,

Sulaiman,

Zin

2023

JEB

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“…A budgetary slack phenomenon is one of the topics that has gained much attention from researchers and is most examined in management accounting from year to year even the last few years (Chong, 2011 andChen, Lu, Chang, &Liu, 2016). Onsi (1973) presented his research results explaining that there was a negative relationship between the participation and the tendency of the manager to create slack, he added that the outcome of participation caused the manager to be less interested in creating a slack.…”

Section: Introductionmentioning

confidence: 99%

Budget Participation and Budgetary Slack: The Mediating Effect of Autonomous Budget Motivation

2020

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The purpose of our research is to provide empirical evidence of what and how participation in budgeting relates to the creation of budgetary slack conducted by managers through autonomous budget motivation. This research is expected to contribute to research and practice in the field of management accounting. Hypothetical testing is done empirically by collecting data through questionnaire dissemination surveys in various companies located in East Java. Data testing is performed with the help of the SmartPLS 3.0 app. The results of the data analysis showed that increased participation in budget preparation by managers from various departments led to a decrease in the creation of budgetary slack by managers. Nevertheless, the data test results were unable to prove that autonomous budget motivation was able to act as a mediation variable in the relationship between budget participation and budgetary slack. The results of the study indicate that only by actively participating in the budget preparation process, can directly reduce the tendency of employees to create budgetary slack without waiting for the high motivation of autonomous budgets that employees have first. Keywords: Budget participation, Budgetary Slack, Autonomous Budget Motivation

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“…В сложившихся условиях хозяйствования следует признать острую необходимость и высокую важность формирования эффективных механизмов обеспечения бюджетной безопасности [8][9][10][11][12], что укрепит финансовую основу устойчивого социально-экономического развития государства и повышения бюджетной обеспеченности его граждан.…”

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Multilevel structure of state budgetary security provision

Саликов

Чайковская

Pasynkova

2018

Vestn. Voronež. gos. univ. inž. tehnol.

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The financial basis for sustainable social and economic development of the state is largely determined by the state of its budgetary system, which actualizes research in the area of state budgetary security. Of particular interest, in our opinion, is the consideration of the budgetary security of the country as a system. Based on the structure of the budgetary system of the Russian Federation, we proposed a multi-level structure for ensuring budgetary security of the state. The system of budgetary security of the state includes three levels: macrolevel, meso level and microlevel. At each level, the system of budgetary security is formed by the following major subsystems: regulatory and legal support and regulation of budgetary security; the subject of budgetary security management; object of budgetary security management; Assessment of the state and results of budget security. The system of budgetary security is open and carries out constant interaction with the external environment. The transformation of the parameters of the budgetary security system is influenced by exogenous and endogenous factors that form threats to the budget security of the state. Foreign economic and foreign policy conjures up exogenous factors. These factors form threats aimed at undermining the state's financial system and its sustainability. Different spheres of life of the society of the state generate endogenous factors, which are internal problems. Thus, in the current conditions of management, it is important to recognize the importance of creating effective mechanisms for ensuring budgetary security of the state, which will strengthen the financial basis for sustainable social and economic development and improve the budget provision of citizens.

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The Relationships among Budgetary Slack, Customers' Relationship Quality and Organizational Performance

Cited by 4 publications

References 0 publications

A Systematic Review of Agile-Adaptive Balanced Scorecard and Sustainable Performance: Bibliometric, and Future Direction

A Systematic Review of Agile-Adaptive Balanced Scorecard and Sustainable Performance: Bibliometric, and Future Direction

Budget Participation and Budgetary Slack: The Mediating Effect of Autonomous Budget Motivation

Multilevel structure of state budgetary security provision

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