Hubungan Penyertaan Belanjawan dan Regangan Belanjawan di Industri Perhotelan: Peranan Keadilan Prosedur

Translated title of the contribution: Budget Participation and Budget Slack Relations in Hotel Industry: The Role of Procedural Justice

Ku Ahmisuhaiti Ku Ahmad, Amizawati Mohd Amir, Ruhanita Maelah

Research output: Contribution to journalArticle

Abstract

The focus of this study is to investigate the association between budget slack and budget participation, examining the role of procedural justice on managers in the hotel industry. The participants in the study were 164 department managers working in hotels registered with Malaysian Association of Hotels (MAH). Mailed questionnaires were used to collect the data. Budget participation was measured using Milani's (1975) instrument, while budget slack was assessed following Stede (2000), whom conceptualized the variable in terms of actual budget slack practice rather than the intention of doing slack. Extending the agency relationships, this study used Theory of Mind (ToM) to test the significance of procedural justice to moderate budget participation and budget slack relationship. The finding shows that the interactive effect between justice procedures and budgetary participation is negatively related to budget slack, and thus suggest that the practice of slack can be reduced given that employees believe that justice is being practiced by their employers.

Original languageIndonesian
JournalJurnal Pengurusan
Volume45
Publication statusPublished - 2015

Fingerprint

Procedural justice
Hotel industry
Participation
Justice
Hotels
Managers
Employees
Budgetary participation
Agency relationship
Employers
Questionnaire

Keywords

  • Agency
  • Budget
  • Budget slack
  • Hotel industry
  • Procedural justice

ASJC Scopus subject areas

  • Business, Management and Accounting (miscellaneous)
  • Accounting
  • Business and International Management

Cite this

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abstract = "The focus of this study is to investigate the association between budget slack and budget participation, examining the role of procedural justice on managers in the hotel industry. The participants in the study were 164 department managers working in hotels registered with Malaysian Association of Hotels (MAH). Mailed questionnaires were used to collect the data. Budget participation was measured using Milani's (1975) instrument, while budget slack was assessed following Stede (2000), whom conceptualized the variable in terms of actual budget slack practice rather than the intention of doing slack. Extending the agency relationships, this study used Theory of Mind (ToM) to test the significance of procedural justice to moderate budget participation and budget slack relationship. The finding shows that the interactive effect between justice procedures and budgetary participation is negatively related to budget slack, and thus suggest that the practice of slack can be reduced given that employees believe that justice is being practiced by their employers.",
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T2 - Peranan Keadilan Prosedur

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AU - Mohd Amir, Amizawati

AU - Maelah, Ruhanita

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N2 - The focus of this study is to investigate the association between budget slack and budget participation, examining the role of procedural justice on managers in the hotel industry. The participants in the study were 164 department managers working in hotels registered with Malaysian Association of Hotels (MAH). Mailed questionnaires were used to collect the data. Budget participation was measured using Milani's (1975) instrument, while budget slack was assessed following Stede (2000), whom conceptualized the variable in terms of actual budget slack practice rather than the intention of doing slack. Extending the agency relationships, this study used Theory of Mind (ToM) to test the significance of procedural justice to moderate budget participation and budget slack relationship. The finding shows that the interactive effect between justice procedures and budgetary participation is negatively related to budget slack, and thus suggest that the practice of slack can be reduced given that employees believe that justice is being practiced by their employers.

AB - The focus of this study is to investigate the association between budget slack and budget participation, examining the role of procedural justice on managers in the hotel industry. The participants in the study were 164 department managers working in hotels registered with Malaysian Association of Hotels (MAH). Mailed questionnaires were used to collect the data. Budget participation was measured using Milani's (1975) instrument, while budget slack was assessed following Stede (2000), whom conceptualized the variable in terms of actual budget slack practice rather than the intention of doing slack. Extending the agency relationships, this study used Theory of Mind (ToM) to test the significance of procedural justice to moderate budget participation and budget slack relationship. The finding shows that the interactive effect between justice procedures and budgetary participation is negatively related to budget slack, and thus suggest that the practice of slack can be reduced given that employees believe that justice is being practiced by their employers.

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KW - Budget

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