| Summary: | 碩士 === 國立中山大學 === 企業管理研究所 === 83 === This paper reports the results of a field study designed to
investigate how manager''s propensities to create budgetary
slack are affected by the budgeting system and the task
characters. The results show that managers'' propensities to
create slack are higher where a tight budget requires frequent
tactical response to avoided overruns. The other result shows
that the managers''propensities are also higher when the task
difficulty is greater, for they have to fight against all the
risk that may lead to their failure in meeting the budget.
Except the main effects of the independent variabiles, this
paper also shows there are interaction effects between budget
emphasis, budgetary participation and task variability. When
task variability is low (high), the budget emphasis will
increase (decrease) the managers'' propensities to create
budgetary slack. Futhermore, when task variability is low
(high), budgetary participation will increase (decrease) their
propensities.
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