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Budgetary participation effect, budget emphasis, and information asymmetry on budgetary slack
(Universidad del Zulia, 2020)
Relationship between leadership style, encouragement of budgetary participation and budgetary participation
(Universidad IcesiFacultad de Ciencias Administrativas y EconómicasAdministración de EmpresasDepartamento de Gestión Organizacional, 2019-01-01)
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This study analyzes the relationship between leadership style, encouragement of budgetary participation and budgetary participation
of controllers operating in Brazil. A descriptive research, with a quantitative approach, ...
The effect of gender and code of ethics on budgetary slack ethical judgment: experimental evidence from Indonesia
(Universidad ESAN. ESAN EdicionesPE, 2023-12-11)
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 ...
Influência da participação orçamentária no desempenho gerencial
(Universidade Federal de Santa MariaBrasilControladoria, Governança e SustentabilidadeUFSMPrograma de Pós-Graduação em Ciências ContábeisCentro de Ciências Sociais e Humanas, 2023-04-24)
This research investigates the ways in which budget participation influences the managerial
performance of controllers of industrial companies operating in Brazil. The research is based
on the premise that human behavior ...
Relação da Participação Orçamentária, Assimetria da Informação e Compensações com a Folga Orçamentária em um grupo de Empresas FamiliaresRelationship of Budgetary Participation, Information Asymmetry and Offsets with Budgetary Slack in a group of Family Organizations
(Universidade Federal de UberlândiaBrasilPrograma de Pós-graduação em Ciências Contábeis, 2021)
Influência do capital psicológico de controllers na relação entre participação orçamentária, engajamento no trabalho e desempenho gerencial
(Universidade Federal de Santa MariaBrasilUFSMCentro de Ciências Sociais e Humanas, 2022-08-03)
This research analyzed the influence of controllers' psychological capital on the relationship
between budget participation, work engagement, and managerial performance. A descriptive
survey research with a quantitative ...
Análise da acumulação de gastos de final de ano na Universidade Federal do Pampa
(Universidade Federal de Santa MariaBrasilAdministração PúblicaUFSMPrograma de Pós-Graduação em Gestão de Organizações PúblicasCentro de Ciências Sociais e Humanas, 2021-08-31)
This dissertation addresses the hurry-up spending and deferral of expenses by means of end-of-year
flexibility on discretionary current and capital primary expenditure at the Federal University of Pampa,
in parallel with ...
Importância do planejamento na elaboração dos instrumentos orçamentários na administração pública municipal
(Universidade Federal de Santa MariaBrasilUFSMCentro de Ciências Sociais e Humanas, 2015-12-18)
This study was conducted in order to identify the perceptions of the workers in an accounting department from a small town in Rio Grande do Sul about planning in the City Public Administration. For this, it was used a ...