RELATIONSHIP OF THE INFORMATION ASYMMETRY, BUDGET PARTICIPATION AND RISK IN CREATING BUDGET SLACK

Authors

  • Carlos Eduardo Facin Lavarda
  • Odirc Luiz Fank Faculdades de Itapiranga

DOI:

https://doi.org/10.19094/contextus.v12i1.32172

Keywords:

Budget slack. Information asymmetry. Participation budget. Budget risk decision.

Abstract

The aim of the research is to verify the relationship of asymmetric information, budget participation and risk position in creating budget slack by middle managers of organizations. The research is characterized as descriptive and quantitative, conducted through survey, using the questionnaire as a research tool. The survey sample consists of 171 accounting and management graduate students in Santa Catarina state that met the management positions. Constructs were tested through cronbach’s alpha reliability scale. Regarding participation, information asymmetry, risk and budgetary participation there are no Spearman correlation significance. The results also show that the positive Spearman correlation was observed between asymmetry and participation.

Author Biographies

Carlos Eduardo Facin Lavarda

Doutor em Contabilidade pela Universitat de Valencia, Espanha; Professor do Programa de Pós-graduação em Ciências Contábeis da Universidade Regional de Blumenau - FURB.

Odirc Luiz Fank, Faculdades de Itapiranga

Mestre em Ciências Contábeis pela Universidade Regional de Blumenau - FURB. Professor da FAI - Faculdades de Itapiranga/SC.

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Published

2014-01-31

How to Cite

Lavarda, C. E. F., & Fank, O. L. (2014). RELATIONSHIP OF THE INFORMATION ASYMMETRY, BUDGET PARTICIPATION AND RISK IN CREATING BUDGET SLACK. Contextus - Contemporary Journal of Economics and Management, 12(1), 81–110. https://doi.org/10.19094/contextus.v12i1.32172

Issue

Vol. 12 No. 1: jan/abr 2014

Section

Articles

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