Literature Review on the Budget Slack
Authors
Shujun Sheng
Corresponding Author
Shujun Sheng
Available Online September 2019.
- DOI
- 10.2991/icemse-19.2019.47How to use a DOI?
- Keywords
- budget slack, agency theory, contingency theory
- Abstract
Budget, one of the significant mechanisms to allocate the organizational resources, affects the cost and performance of the organization through the advanced allocation with resources. However, budget slack, as the unexpected behavior of budgetary management, has undoubted effects on the organization. On the basis of the research and conclusion with the former literature, this paper briefly introduces the definition, affecting factors and economic effects of budget slack, in hope of helping promoting the budget performance of modern management accounting.
- Copyright
- © 2019, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Shujun Sheng PY - 2019/09 DA - 2019/09 TI - Literature Review on the Budget Slack BT - Proceedings of the 2019 3rd International Conference on Education, Management Science and Economics (ICEMSE 2019) PB - Atlantis Press SP - 206 EP - 209 SN - 2352-5428 UR - https://doi.org/10.2991/icemse-19.2019.47 DO - 10.2991/icemse-19.2019.47 ID - Sheng2019/09 ER -