英文摘要 |
The authors investigated the impact of different types of organizational ethical climate on the relationships between budgetary slack and three antecedents of the slack (environmental uncertainty, budgetary emphasis and information asymmetry). Using multi-level hierarchical linear modeling (HLM) and a sample of 624 subunit managers from 72 listed companies in Taiwan, they found that the perceived egoistic climate strengthened the positive relationships between the antecedents and budgetary slack. In contrast, the perceived benevolent and principled climates weakened the relationships. However, if the budgetary slack was caused by environmental uncertainty, the perceived benevolent climate had no effect on eliminating budgetary slack (supporting the moral disengagement theory) but the effect of principled climate still exists (not supporting the moral disengagement theory). The implications of the findings for management accounting research and practices are discussed. |