RELAÇÃO DA ASSIMETRIA DA INFORMAÇÃO, DA PARTICIPAÇÃO ORÇAMENTÁRIA E DO RISCO NA CRIAÇÃO DA FOLGA ORÇAMENTÁRIA

Contextus

Odir Luiz Fank¹  Carlos Eduardo Facin Lavarda² 

[1] Faculdades de Itapiranga (FAI);Universidade Regional de Blumenau (FURB);

关键词: Budget slack;    Information asymmetry;    Participation budget;    Budget risk decision;   

DOI  :  

来源: DOAJ

【 摘 要 】

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.

【 授权许可】

Unknown