OBEDIENCE PRESSURE VS PEER PRESSURE: AN EXPLANATION OF MUSLIMS’ RELIGIOUS ROLE IN BUDGETARY SLACK
Introduction/Main Objectives: The performance of individuals in
organizations is generally evaluated based on their success at achieving
targets. Furthermore, the role of the budget has a major effect on
individual behavior in the preparation of the budget, by allowing
unethical actions (budgetary slack). Background Problems: There are a
few studies that measure the difference in the influence of social pressure
between superiors and peers on individual’s behavior in the organizational
budgeting process. On the other hand, there are inconsistencies in
the results of the research into the role of religiosity in the creation of
budgetary slack. Novelty: To explain why people are not influenced by
social pressures to create budgetary slack, we use the Psychological
Reactance Theory. We argue that religiosity is one factor that influences
people in making decisions about participative budgeting. Religiosity is
believed to be able to influence one's personal values, so it impacts on
one's judgment and determination of whether a thing is good or bad.
Research Methods: This study uses an experimental research method on
65 undergraduate accounting students and a 2x2 factorial design
consisting of two factors, social pressure (obedience pressure and peer
pressure) and religiosity (high and low). Finding/Results: The results
show that religiosity is proven to play an important role in the budget
decision-making process, futhermore it minimizes the occurrence of
budgetary slack. Conclusion: Individuals who have high religiosity are
proven to be better able to avoid creating budgetary slack compared to
individuals who have low religiosity, when receiving pressure from
superiors and peers. This result has implications for organizational
stakeholders dealing with employee recruitment or in the organization's
management control system, as religiosity is an important factor that
must be prioritized
Detail Information
Bagian
Informasi
Pernyataan Tanggungjawab
Pengarang
Aryan Danil Mirza. BR1 - Personal Name (Pengarang)Kharisa Rachmi Khoirunisa - Personal Name (Pengarang)
Edisi
Publish
No. Panggil
Subyek
Klasifikasi
Judul Seri
GMD
Manuscript
Bahasa
English
Penerbit
GADAH MADA INTERNASIONAL JOURNAL OF BUSINESS
Tahun Terbit
2021
Tempat Terbit
Makassar
Deskripsi Fisik
referensi
Info Detil Spesifik
Citation
APA Style
Aryan Danil Mirza. BR1 . (2021).
OBEDIENCE PRESSURE VS PEER PRESSURE: AN EXPLANATION OF MUSLIMS’ RELIGIOUS ROLE IN BUDGETARY SLACK (Publish).Makassar:GADAH MADA INTERNASIONAL JOURNAL OF BUSINESS
Chicago Style
Aryan Danil Mirza. BR1 .
OBEDIENCE PRESSURE VS PEER PRESSURE: AN EXPLANATION OF MUSLIMS’ RELIGIOUS ROLE IN BUDGETARY SLACK (Publish).Makassar:GADAH MADA INTERNASIONAL JOURNAL OF BUSINESS,2021.Manuscript
MLA Style
Aryan Danil Mirza. BR1 .
OBEDIENCE PRESSURE VS PEER PRESSURE: AN EXPLANATION OF MUSLIMS’ RELIGIOUS ROLE IN BUDGETARY SLACK (Publish).Makassar:GADAH MADA INTERNASIONAL JOURNAL OF BUSINESS,2021.Manuscript
Turabian Style
Aryan Danil Mirza. BR1 .
OBEDIENCE PRESSURE VS PEER PRESSURE: AN EXPLANATION OF MUSLIMS’ RELIGIOUS ROLE IN BUDGETARY SLACK (Publish).Makassar:GADAH MADA INTERNASIONAL JOURNAL OF BUSINESS,2021.Manuscript