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| Author: | Lau, C. M. Eggleton, I. R. C. |
| Title: | The Influence of Information Asymmetry and Budget Emphasis on the Relationship Between Participation and Slack |
| Journal: | Accounting and Business Research
2003 : VOL. 33:2, p. 91-104 |
| Index terms: | INFORMATION TRANSFER ASYMMETRIC INFORMATION EMPLOYEE ATTITUDES WORKER PARTICIPATION |
| Language: | eng |
| Abstract: | Propensity to create slack may be influenced by the subordinates' reactions to budgetary participation. Prospect theory suggests that subordinates who find participation useful may have a low propensity to create slack for fear of jeopardising their participation privileges. Hence, subordinates' propensity to create slack is likely to be low when high participation is allowed in a low information asymmetry situation. When information asymmetry is high, propensity to create slack is also likely to be low when high participation is allowed in a high budget emphasis situation. The results, based on a sample of 103 manufacturing managers, provide support for these expectations. |
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