The Impact of Accountability-Oriented Control Aspects of Variance Investigation on Budgetary Slack and Moderating Effect of Moral Development

Variance investigation (VI) has been identified as an effective mechanism to reduce budgetary slack at the ex ante budgeting stage. This paper focuses on two further research questions: (1) the extent to which two different accountability-oriented control aspects (i.e., external investigation and se...

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Detalles Bibliográficos
Autores principales: Deng, Deqiang, Liu, Lana Yan Jun, Wen, Subin
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Frontiers Media S.A. 2020
Materias:
Psychology
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC7758196/
https://www.ncbi.nlm.nih.gov/pubmed/33362649
http://dx.doi.org/10.3389/fpsyg.2020.583643

Internet

https://www.ncbi.nlm.nih.gov/pmc/articles/PMC7758196/
https://www.ncbi.nlm.nih.gov/pubmed/33362649
http://dx.doi.org/10.3389/fpsyg.2020.583643

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