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The Effect of Mutual Monitoring and Need for Achievement on Budgetary Slack in a Team-based Environment

Advances in Accounting Behavioral Research

ISBN: 978-1-78756-544-9, eISBN: 978-1-78756-543-2

Publication date: 21 November 2018

Abstract

This chapter examines the effect of mutual monitoring and the personality trait of need for achievement on subordinates’ budgetary-slack creation in a team-based environment. Experimental results show that the creation of budgetary slack is lower when mutual monitoring is present than when it is absent. The results also show that a two-way interaction between mutual monitoring and the personality trait of need for achievement affects subordinates’ budgetary-slack creation.

Keywords

Acknowledgements

Acknowledgments

The authors thank David Woodliff, two anonymous referees, and seminar participants at the University of Western Australia for their helpful comments on the earlier drafts of this chapter. The authors also thank Michele Leong and Chanel Loy for their assistance in data collection. This project was funded by a research grant from the UWA Business School Research Grants Scheme at the University of Western Australia.

Citation

Chong, V.K. and Khudzir, N.F. (2018), "The Effect of Mutual Monitoring and Need for Achievement on Budgetary Slack in a Team-based Environment", Advances in Accounting Behavioral Research (Advances in Accounting Behavioural Research, Vol. 21), Emerald Publishing Limited, Leeds, pp. 1-19. https://doi.org/10.1108/S1475-148820180000021001

Publisher

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Emerald Publishing Limited