Rethinking budgetary slack as budget risk management

Faculty	Commerce	Year:	2011
Type of Publication:	ZU Hosted	Pages:
Authors:	Moatazbellah Ahmed Moamen Mohamed Moner Elmasry Staff Zu Site Abstract In Staff Site
Journal:	Journal of Applied Accounting Research Emeraldinsight	Volume:

Keywords :	Rethinking budgetary slack , budget risk management
Abstract:	Abstract Purpose – The purpose of this paper is to draw on a small-scale study that investigated the relationships between the budget-setting process and slack, and how budgetary, behavioural and contextual factors can affect this relati