Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/289646 
Year of Publication: 
2023
Citation: 
[Journal:] Journal of Economics, Finance and Administrative Science [ISSN:] 2218-0648 [Volume:] 28 [Issue:] 56 [Year:] 2023 [Pages:] 273-286
Publisher: 
Emerald Publishing Limited, Bingley
Abstract: 
Purpose - This research aims to study budgetary slack from a behavioural perspective, especially examining the effect of gender and code of ethics on budgetary slack ethical judgment. Design/methodology/approach This study adopts the experimental method of 2 × 3 between-subjects mixed factorial design with 102 participants to test the hypotheses. The participants are undergraduate and postgraduate accounting students at a major university in Indonesia. Findings The results show that gender affects budgetary slack ethical judgment, in which women judge budgetary slack as more unethical than men. Additionally, the results indicate that individuals consider budgetary slack more unethical when a code of ethics is present than when it is absent. Originality/value This study contributes to the management accounting literature and behavioural research by understanding budgetary slack from an ethical perspective. Additionally, this study contributes to ethics literature by identifying the effect of gender and code of ethics on budgetary slack righteous judgment.
Subjects: 
Behavioural research
Budgetary slack ethical judgment
Code of ethics
Experiment
Gender
Mixed factorial design
JEL: 
A22
A23
C90
D91
M41
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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