haku: @indexterm COMPUTER INDUSTRY / yhteensä: 632
viite: 7 / 632
| Tekijä: | Davila, T. Wouters, M. |
| Otsikko: | Managing budget emphasis through the explicit design of conditional budgetary slack |
| Lehti: | Accounting, Organizations and Society
2005 : OCT-NOV, VOL. 30:7-8, p. 587-608 |
| Asiasana: | budget budgeting computer industry |
| Kieli: | eng |
| Tiivistelmä: | Budgetary slack plays an important role in the functioning of budgets in organizations. While theory has found negative as well as positive elements associated with its presence, the empirical literature has interpreted it as being dysfunctional to organizations. This article presents empirical evidence on how a company purposefully budgeted additional financial resources with a motivation intention (Lukka 1998) to facilitate the managers' task in achieving the goals of the company. Using quantitative and qualitative data from four logistic sites of a disk drive manufacturer for 24 months, the study examines how the company accepted more slack as the demand on business processes increased and goals other than budget targets - particularly service quality - became harder to achieve. |
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