Concepedia

Budgetary Slack Analysis

Budgetary Slack Analysis is a methodological construct in operating budget evaluation that systematically identifies and measures intentional deviations between actual and estimated financial projections to assess the presence and impact of embedded discretionary cushions within budgetary allocations.

89

Publications

6.1K

Citations

166

Authors

105

Institutions

Publications per year

2017–2026

21

Parents

Publications

89

Toward a Theory of the Political Entrepreneur: Evidence from Local Government

Mark Schneider, Paul Teske · American Political Science Review · 1992 · 495 citations

, , +13

The relationship between two consequences of budgetary controls: budgetary slack creation and managerial short-term orientation

Wim A. Van der Stede · Accounting Organizations and Society · 2000 · 444 citations

, , +14

Participative Budgeting: The Effects of Risk Aversion and Asymmetric Information on Budgetary Slack

Susan Young · Journal of Accounting Research · 1985 · 393 citations

, , +14

Budgeting and the propensity to create budgetary slack

Kenneth A. Merchant · Accounting Organizations and Society · 1985 · 346 citations

, , +12

Participative Budgeting: The Effects of Risk Aversion and Asymmetric Information on Budgetary Slack

Stable Url · 2008 · 233 citations

, , +14

1–5 of 89

Authors

166

  1. DE
    Douglas E. Stevens

    Georgia State University, United States

    7 publications · 601 citations

    7

    h-index

  2. ST
    Steven T. Schwartz

    Binghamton University, United States

    3 publications · 63 citations

    3

    h-index

  3. AS
    Alan S. Dunk

    Western Sydney University, Australia

    3 publications · 120 citations

    3

    h-index

  4. RY
    Richard Young

    The Ohio State University, United States

    3 publications · 63 citations

    3

    h-index

  5. FH
    Frank Hartmann

    Erasmus University Rotterdam, Netherlands

    2 publications · 204 citations

    2

    h-index

1–5 of 166

Institutions

105

  1. Georgia State University

    Atlanta, United States

    5 h-index

    5 publications

    293 citations

  2. University of Arizona

    Tucson, United States

    4 h-index

    4 publications

    391 citations

  3. The Ohio State University

    Columbus, United States

    3 h-index

    6 publications

    119 citations

  4. Western Sydney University

    Richmond, Australia

    3 h-index

    5 publications

    196 citations

  5. Binghamton University

    Binghamton, United States

    3 h-index

    3 publications

    63 citations

  6. University of Kentucky

    Lexington, United States

    3 h-index

    3 publications

    293 citations

  7. Emory University

    Atlanta, United States

    2 h-index

    2 publications

    128 citations

  8. Colorado State University

    Fort Collins, United States

    2 h-index

    2 publications

    128 citations

1–8 of 105

Venues

  1. Accounting Organizations and Society

    8 publications · 1.6K citations

    8

    h-index

  2. Journal of Management Accounting Research

    JMAR · 5 publications · 324 citations

    4

    h-index

  3. The Accounting Review

    4 publications · 519 citations

    4

    h-index

  4. SSRN Electronic Journal

    Repository · 4 publications · 113 citations

    4

    h-index

  5. Behavioral Research in Accounting

    BRIA · 4 publications · 465 citations

    4

    h-index

1–5