The Impact of Accountability-Oriented Control Aspects of Variance Investigation on Budgetary Slack and Moderating Effect of Moral Development

Variance investigation (VI) has been identified as an effective mechanism to reduce budgetary slack at the ex ante budgeting stage. This paper focuses on two further research questions: (1) the extent to which two different accountability-oriented control aspects (i.e., external investigation and se...

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Bibliographic Details
Main Authors: Deqiang Deng, Lana Yan Jun Liu, Subin Wen
Format: Article
Language:English
Published: Frontiers Media S.A. 2020-12-01
Series:Frontiers in Psychology
Subjects:
Online Access:https://www.frontiersin.org/articles/10.3389/fpsyg.2020.583643/full