The importance of trustworthiness: a systematic literature review in budget slack

References

• Abernethy, M. A., Anderson, S. W., Nair, S., & Jiang, Y. (. (2020). Manager ‘growth mindset’ and resource management practices. Accounting, Organizations and Society, 91, 1. https://doi.org/10.1016/j.aos.2020.101200
   Web of Science ®Google Scholar
• Abernethy, M. A., & Wallis, M. S. (2019). Critique on the ‘“manager effects”’ research and implications for management accounting research. Journal of Management Accounting Research, 31(1), 3–14. https://doi.org/10.2308/jmar-52030
   Web of Science ®Google Scholar
• Akram, A., Kamran, M., Iqbal, M. S., Habibah, U., & Atif Ishaq, M. (2018). The impact of supervisory justice and perceived Supervisor support on organizational citizenship behavior and commitment to supervisor: the mediating role of trust. Cogent Business & Management, 5(1), 1493902. https://doi.org/10.1080/23311975.2018.1493902
   Google Scholar
• Altenburger, M. (2017). The effect of injunctive social norms and dissent on budget reporting honesty. Journal of International Accounting Research, 16(2), 9–31. https://doi.org/10.2308/jiar-51744
   Web of Science ®Google Scholar
• Bandura, A. (1977). Self-efficacy: Toward a unifying theory of behavioral change. Psychological Review, 84(2), 191–215. https://doi.org/10.1037/0033-295X.84.2.191
   PubMed Web of Science ®Google Scholar
• Bart, C. K. (1989). Budgeting gamesmanship. Academy of Management Perspectives, 2(4), 285–294. https://www.jstor.org/stable/4164847 https://doi.org/10.5465/ame.1988.4274774
   Google Scholar
• Blay, A., Douthit, J., & Fulmer, B. (2019). Why don’t people lie? Negative affect intensity and preferences for honesty in budgetary reporting. Management Accounting Research, 42, 56–65. https://doi.org/10.1016/j.mar.2018.05.001
   Web of Science ®Google Scholar
• Brink, A. G., Coats, J. C., & Rankin, F. W. (2017). Deceptive superiors and budgetary reporting: An experimental investigation. Journal of Management Accounting Research, 29(3), 79–91. https://doi.org/10.2308/jmar-51591
   Google Scholar
• Brink, A. G., Coats, J. C., & Rankin, F. W. (2018). Who’s the boss? The economic and behavioral implications of various characterizations of the superior in participative budgeting research. Journal of Accounting Literature, 41(1), 89–105. https://doi.org/10.1016/j.acclit.2018.03.004
   Google Scholar
• Brown, T. J., Majors, T. M., & Vance, T. W. (2021). Incomplete contracts and employee opportunism: How machiavellianism moderates the effects of impacting an uncompensated objective. Journal of Management Accounting Research, 33(2), 1–18. https://doi.org/10.2308/JMAR-18-023
   Web of Science ®Google Scholar
• Brunner, M., & Ostermaier, A. (2019). Peer influence on managerial honesty: The role of transparency and expectations. Journal of Business Ethics, 154(1), 127–145. https://doi.org/10.1007/s10551-017-3459-9
   Web of Science ®Google Scholar
• Butler, J. K. (1991). Toward understanding and measuring conditions of trust: Evolution of a condit toward understanding and measuring conditions of trust: Evolution of a conditions of trust inventory. Journal of Management, 17(3), 643–663. https://doi.org/10.1177/014920639101700307
   Web of Science ®Google Scholar
• Cardinaels, E., & Jia, Y. (2016). How audits moderate the effects of incentives and peer behavior on misreporting. European Accounting Review, 25(1), 183–204. https://doi.org/10.1080/09638180.2015.1042889
   Web of Science ®Google Scholar
• Cardinaels, E., & Yin, H. (2015). Think twice before going for incentives: Social norms and the principal’s decision on compensation contracts. Journal of Accounting Research, 53(5), 985–1015. https://doi.org/10.1111/1475-679X.12093
   Web of Science ®Google Scholar
• Carroll, E., & Marginson, D. (2021). Relative performance information and social comparisons: Exploring managers’ cognitive, emotional and dysfunctional behavioral processes. Management Accounting Research, 53. https://doi.org/10.1016/j.mar.2021.100768
   Web of Science ®Google Scholar
• Cheng, W. W. H., Lim, C. Y., & Yuen, K. C. K. (2023). Can honesty reminders reduce dishonesty in budgetary slack? Advances in Management Accounting, 34, 203–226. https://doi.org/10.1108/S1474-787120220000034008/FULL/XML
   Google Scholar
• Chong, V. K., & Ferdiansah, I. (2011). The effect of trust-in-superior and truthfulness on budgetary slack: An experimental investigation. Advances in Management Accounting, 19, 55–73. https://doi.org/10.1108/S1474-7871(2011)0000019009
   Google Scholar
• Chong, V. K., Leong, M. K. C., & Woodliff, D. R. (2021). The effect of accountability pressure and perceived levels of honesty on budgetary slack creation. Advances in accounting behavioral research (Vol. 24, pp. 1–28). Emerald Group Holdings Ltd. https://doi.org/10.1108/S1475-148820200000024001
   Google Scholar
• Chong, V. K., & Loy, C. Y. (2015). The effect of a leader’s reputation on budgetary slack. Advances in Management Accounting, 25, 49–102. https://doi.org/10.1108/S1474-787120150000025003/FULL/XML
   Google Scholar
• Chong, V. K., & Wang, I. Z. (2018). Delegation of decision rights and misreporting: The roles of incentive-based compensation schemes and responsibility rationalization. European Accounting Review, 28(2), 275–307. https://doi.org/10.1080/09638180.2018.1452771
   Web of Science ®Google Scholar
• Chung, J. O. Y., & Hsu, S. H. (2017). The effect of cognitive moral development on honesty in managerial reporting. Journal of Business Ethics, 145(3), 563–575. https://doi.org/10.1007/s10551-015-2834-7
   Web of Science ®Google Scholar
• Church, B. K., Hannan, R. L., & Kuang, X. J. (2012). Shared interest and honesty in budget reporting. Accounting, Organizations and Society, 37(3), 155–167. https://doi.org/10.1016/j.aos.2012.01.002
   Web of Science ®Google Scholar
• Cohen, J. R., Holder-Webb, L., Sharp, D. J., & Pant, L. W. (2007). The effects of perceived fairness on opportunistic behavior. Contemporary Accounting Research, 24(4), 1119–1138. https://doi.org/10.1506/car.24.4.3
   Web of Science ®Google Scholar
• Colquitt Jason, A., & Salam Sabrina, C. (2015). Foster trust through ability, benevolence, and integrity. Hand book trustworthyness. John Wiley.
   Google Scholar
• Cyert, R. M., & March, J. G. (1963). A behavioral theory of the firm. Prentice Hall/Pearson Education. https://psycnet.apa.org/record/2003-00031-000
   Google Scholar
• Daumoser, C., Hirsch, B., & Sohn, M. (2018). Honesty in budgeting: a review of morality and control aspects in the budgetary slack literature. Journal of Management Control, 29(2), 115–159. https://doi.org/10.1007/s00187-018-0267-z
   Web of Science ®Google Scholar
• Davidson, B. I. (2019). The effects of reciprocity and self-awareness on honesty in managerial reporting: Social value orientation matters. Journal of Management Accounting Research, 31(1), 85–103. https://doi.org/10.2308/jmar-52020
   Web of Science ®Google Scholar
• Davis, S., Dezoort, F. T., & Kopp, L. S. (2006). The effect of obedience pressure and perceived responsibility on management accountants’ creation of budgetary slack. Behavioral Research in Accounting, 18(1), 19–35. https://doi.org/10.2308/bria.2006.18.1.19
   Google Scholar
• De Baerdemaeker, J., & Bruggeman, W. (2015). The impact of participation in strategic planning on managers’ creation of budgetary slack: The mediating role of autonomous motivation and affective organisational commitment. Management Accounting Research, 29, 1–12. https://doi.org/10.1016/j.mar.2015.06.002
   Web of Science ®Google Scholar
• Detert, J. R., Treviño, L. K., & Sweitzer, V. L. (2008). Moral disengagement in ethical decision making: A study of antecedents and outcomes. The Journal of Applied Psychology, 93(2), 374–391. https://doi.org/10.1037/0021-9010.93.2.374
   PubMed Web of Science ®Google Scholar
• Dos Santos, V., Beuren, I. M., & Skrepitz, S. (2022). Influence of budgetary slack and elements of the budgetary process on perceptions of justice. Revista Contabilidade & Finanças, 33(89), 200–215. https://doi.org/10.1590/1808-057x202113780
   Google Scholar
• Douglas, P. C., & Wier, B. (2000). Integrating ethical dimensions into a model of budgetary slack creation. Journal of Business Ethics, 28(3), 267–277. https://doi.org/10.1023/A:1006241902011
   Web of Science ®Google Scholar
• Douglas, P. C., & Wier, B. (2005). Cultural and ethical effects in budgeting systems: A comparison of US and Chinese managers. Journal of Business Ethics, 60(2), 159–174. https://doi.org/10.1007/s10551-004-6711-z
   Web of Science ®Google Scholar
• Douthit, J. D., Schwartz, S. T., Stevens, D. E., & Young, R. A. (2022). The effect of endogenous discretionary control choice on budgetary slack: An experimental examination. Journal of Management Accounting Research, 34(3), 99–118. https://doi.org/10.2308/JMAR-2020-016
   Web of Science ®Google Scholar
• Douthit, J. D., & Stevens, D. E. (2015). The robustness of honesty effects on budget proposals when the superior has rejection authority. The Accounting Review, 90(2), 467–493. https://doi.org/10.2308/accr-50937
   Web of Science ®Google Scholar
• Drake, A. R., Matuszewski, L. J., & Miller, F. (2013). The effect of personality traits and fairness on honesty in managerial reporting. Advances in Management Accounting, 22, 43–69. https://doi.org/10.1108/S1474-7871(2013)0000022008/FULL/XML
   Google Scholar
• Dunk, A. S. (1993). The effect relation of budget between emphasis the budgetary slack and information asymmetry on participation and slack. The Accounting Review, 68(2), 400–410. https://www.jstor.org/stable/248408
   Web of Science ®Google Scholar
• Dutta, A. (2017). Management control system: Text and cases. Jaico Publishing. http://14.139.206.50:8080/jspui/bitstream/1/4340/1/Management%20control%20systems.pdf
   Google Scholar
• Ehsan, M. N., Jamaluddin, A., Tanggamani, V. a., Nordin, E., & Hussain, W. S. (2023). Budgetary slack: Does it hurt organisations? International Journal of Academic Research in Business and Social Sciences, 13(6), 3-4. https://doi.org/10.6007/IJARBSS/v13-i6/17594
   Google Scholar
• Eskenazi, P. I., Hartmann, F. G. H., & Rietdijk, W. J. R. (2016). Why controllers compromise on their fiduciary duties: EEG evidence on the role of the human mirror neuron system. Accounting, Organizations and Society, 50, 41–50. https://doi.org/10.1016/j.aos.2016.02.003
   Web of Science ®Google Scholar
• Gabarro, J. J. (1978). The development of trust influence and expectations. In A. G. Athos, & J. J. Gabarro. (Eds.), Interpersonal Behavior: Communication and Understanding in Relationships (pp. 290–303). Prentice-Hall.
   Google Scholar
• Gago-Rodríguez, S., & Naranjo-Gil, D. (2016). Effects of trust and distrust on effort and budgetary slack: an experiment. Management Decision, 54(8), 1908–1928. https://doi.org/10.1108/MD-10-2015-0480
   Web of Science ®Google Scholar
• Ghufran Ali Khan, H., Anwar Khan, M., Iftikhar Ali, M., Salem, S., Rashid, S., & Zahur, H. (2022). Does authentic leadership influences performance of individuals in presence of trust and leader member exchange: An evidence from health care sector. Cogent Business & Management, 9(1), 4. https://doi.org/10.1080/23311975.2022.2119539
   Web of Science ®Google Scholar
• Gilabert-Carreras, M., Gago, S., & Naranjo-Gil, D. (2012). The relationship between trust and budgetary slack: an empirical study. CEUR Workshop Proceeding, 870, 49–60.
   Google Scholar
• Hannan, R. L., Rankin, F. W., & Towry, K. L. (2006). The effect of information systems on honesty in managerial reporting: A behavioral perspective*. Contemporary Accounting Research, 23(4), 885–918. https://doi.org/10.1506/8274-J871-2JTT-5210
   Web of Science ®Google Scholar
• Hartmann, F. G. H., & Maas, V. S. (2010). Why business unit controllers create budget slack: Involvement in management, social pressure, and Machiavellianism. Behavioral Research in Accounting, 22(2), 27–49. https://doi.org/10.2308/bria.2010.22.2.27
   Google Scholar
• Harvey, M. E. (2015). The effect of employee ethical ideology on organizational budget slack: An empirical examination and practical discussion. Journal of Business & Economics Research-First Quarter, 13(1), 83–90. https://doi.org/10.19030/jber.v13i1.9084
   Google Scholar
• Hilton, R. W., & Platt, D. E. (2011). Managerial accounting: Creating value in a global business environment. McGraw-Hill.
   Google Scholar
• Hirth-Goebel, T. F., & Weißenberger, B. E. (2019). Management accountants and ethical dilemmas: How to promote ethical intention? Journal of Management Control, 30(3), 287–322. https://doi.org/10.1007/s00187-019-00288-7
   Web of Science ®Google Scholar
• Hobson, J. L., Mellon, M. J., & Stevens, D. E. (2011). Determinants of moral judgments regarding budgetary slack: An experimental examination of pay scheme and personal values. Behavioral Research in Accounting, 23(1), 87–107. https://doi.org/10.2308/bria.2011.23.1.87
   Google Scholar
• Hoogervorst, N., de Cremer, D., & van Dijke, M. (2010). Why leaders not always disapprove of unethical follower behavior: It depends on the leader’s self-interest and accountability. Journal of Business Ethics, 95(S1), 29–41. https://doi.org/10.1007/s10551-011-0793-1
   Google Scholar
• Hurley, R. F. (2006). The decision to trust.: EBSCOhost. Harvard Business Review, 84, 55–63.
   PubMed Web of Science ®Google Scholar
• Klein, L., Beuren, I. M., & Dal Vesco, D. (2019). Effects of the management control system in unethical behaviors. RAUSP Management Journal, 54(1), 54–76. https://doi.org/10.1108/RAUSP-06-2018-0036
   Web of Science ®Google Scholar
• Levine, E. E., Bradford Bitterly, T., Cohen, T. R., & Schweitzer, M. E. (2018). Who is trustworthy? Predicting trustworthy intentions and behavior. Journal of Personality and Social Psychology, 115(3), 468–494. https://doi.org/10.1037/PSPI0000136
   PubMed Web of Science ®Google Scholar
• Libby, T. (2003). The effect of fairness in contracting on the creation of budgetary slack. Advances in Accounting Behavioral Research, 6, 145–169. https://doi.org/10.1016/S1474-7979(03)06007-1/FULL/XML
   Google Scholar
• Libby, T., & Lindsay, R. M. (2019). The effects of superior trust and budget-based controls on budgetary gaming and budget value. Journal of Management Accounting Research, 31(3), 153–184. https://doi.org/10.2308/jmar-52238
   Web of Science ®Google Scholar
• Libby, T., Proell, C. A., & Smith, S. D. (2019). Difficult cost goals and conflicting honesty incentives: The influence of decision responsibility. Journal of Management Accounting Research, 31(3), 185–200. https://doi.org/10.2308/jmar-52299
   Web of Science ®Google Scholar
• Liessem, T., Schedlinsky, I., Schwering, A., & Sommer, F. (2015). Budgetary slack under budget-based incentive schemes—the behavioral impact of social preferences, organizational justice, and moral disengagement. Journal of Management Control, 26(1), 81–94. https://doi.org/10.1007/s00187-015-0206-1
   Google Scholar
• Lu, Y., Ntim, C. G., Zhang, Q., & Li, P. (2022). Board of directors’ attributes and corporate outcomes: A systematic literature review and future research agenda. International Review of Financial Analysis, 84, 102424. https://doi.org/10.1016/j.irfa.2022.102424
   Web of Science ®Google Scholar
• Luc, P. T. (2022). The relationships between Big-Five personality traits and social entrepreneurship intention. Cogent Business & Management, 9(1), 5. https://doi.org/10.1080/23311975.2022.2137950
   Web of Science ®Google Scholar
• Luft, J. (1997). Fairness, ethics and the effect of management accounting on transaction costs. Journal of Management Accounting Research, 9, 199–2016.
   Google Scholar
• Mack, S., & Goretzki, L. (2017). How management accountants exert influence on managers - A micro-level analysis of management accountants’ influence tactics in budgetary control meetings. Qualitative Research in Accounting & Management, C4(3), 328–362. https://doi.org/10.1108/QRAM-07-2016-0058/FULL/XML
   Google Scholar
• Magner, N. R., Johnson, G. G., Little, H. T., Staley, A. B., & Welker, R. B. (2006). The case for fair budgetary procedures. Managerial Auditing Journal, 21(4), 408–419. https://doi.org/10.1108/02686900610661414
   Google Scholar
• Maiga, A. S. (2005). The effect of manager’s moral equity on the relationship between budget participation and propensity to create slack: A research note. Advances in Accounting Behavioral Research, 8, 139–165. https://doi.org/10.1016/S1475-1488(04)08006-8
   Google Scholar
• Mayer, R. C., & Davis, J. H. (1999). The effect of the performance appraisal system on trust for management: A field quasi-experiment. Journal of Applied Psychology, 84(1), 123–136. https://doi.org/10.1037/0021-9010.84.1.123
   Web of Science ®Google Scholar
• Mayer, R. C., Davis, J. H., & Schoorman, F. D. (1995). An integrative model of organizational trust. The Academy of Management Review, 20(3), 709. https://doi.org/10.2307/258792
   Web of Science ®Google Scholar
• Mcknight, D. H., Mcknight, D. H., & Chervany, N. L. (1996). The meanings of trust. University of Minnesota.
   Google Scholar
• Merchant, K. A. (1985). Budgeting and the propensity to create budgetary slack. Accounting, Organizations and Society, 10(2), 201–210. https://doi.org/10.1016/0361-3682(85)90016-9
   Web of Science ®Google Scholar
• Merchant, K. A., & van der Stede, W. A. (2017). Management control systems: performance measurement, evaluation and incentives. Prentice Hall.
   Google Scholar
• Merchant, V., & van der Stede, W. A. (2012). Management control systems: Performance measurement, evaluation and incentives (3rd ed.). Prentice Hall.
   Google Scholar
• Michelle, T. C., & Talib, A. (2017). Behavioral aspects of budgeting. International Journal of Development Research, 07(10), 16318–16322.
   Google Scholar
• Neises, Y. (2020). Antecedents of trust in supervisor-subordinate relationships in the context of large-sized industrial companies. Faculty of behavioural, management and social sciences. University of Twente.
   Google Scholar
• Newman, A. H. (2014). An investigation of how the informal communication of firm preferences influences managerial honesty. Accounting, Organizations and Society, 39(3), 195–207. https://doi.org/10.1016/j.aos.2014.02.004
   Web of Science ®Google Scholar
• Nguyen, T. H. H., Ntim, C. G., & Malagila, J. K. (2020). Women on corporate boards and corporate financial and non-financial performance: A systematic literature review and future research agenda. International Review of Financial Analysis, 71, 101554. https://doi.org/10.1016/j.irfa.2020.101554
   Web of Science ®Google Scholar
• Nitzl, C., & Hirsch, B. (2016). The drivers of a superior’s trust formation in his subordinate: The manager-management accountant example. Journal of Accounting & Organizational Change, 12(4), 472–503. https://doi.org/10.1108/JAOC-07-2015-0058
   Google Scholar
• Onsi, M. (1973). Factor analysis of behavioral variables affecting budgetary slack. The Accounting Review, 48(3), 535–548. https://www.jstor.org/stable/245151
   Google Scholar
• Paz, M., Reichert, B. E., & Woods, A. (2014). How does peer honesty affect focal manager honesty in a budget reporting setting? Advances in Accounting Behavioral Research, 16, 85–114. https://doi.org/10.1108/S1475-1488(2013)0000016009/FULL/XML
   Google Scholar
• Rankin, F. W., Schwartz, S. T., & Young, R. A. (2008). The effect of honesty and superior authority on budget proposals. The Accounting Review, 83(4), 1083–1099. https://doi.org/10.2308/accr.2008.83.4.1083
   Web of Science ®Google Scholar
• Robbins, S. P., Coulter, M., & Randel, A. (2021). Management (15th ed.). Pearson Education, Inc.
   Google Scholar
• Rowe, C. (2004). The effect of accounting report structure and team structure on performance in cross-functional teams on JSTOR. The Accounting Review, 79(4), 1153–1180. https://doi.org/10.2308/accr.2004.79.4.1153
   Web of Science ®Google Scholar
• Saarinen, J. (2021). Budgetary slack creation and control methods: A literature review. Haaga-Helia University of Applied Sciences.
   Google Scholar
• Sathe, V. (1982). Controller involvement in management. Prentice-Hall.
   Google Scholar
• Schatzberg, J. W., & Stevens, D. E. (2008). Public and private forms of opportunism within the organization: A joint examination of budget and effort behavior. Journal of Management Accounting Research, 20(1), 59–81. https://scholarworks.gsu.edu/accountancy_facpub https://doi.org/10.2308/jmar.2008.20.1.59
   Google Scholar
• Schoorman, F. D., Mayer, R. C., & Davis, J. H. (2007). An integrative model of organizational trust: Past, present, and future. Academy of Management Review, 32(2), 344–354. https://doi.org/10.5465/Amr.2007.24348410,32(2),344–354
   Web of Science ®Google Scholar
• Schwering, A. (2017). The influence of peer honesty and anonymity on managerial reporting. Journal of Business Economics, 87(9), 1151–1172. https://doi.org/10.1007/s11573-017-0861-9
   Google Scholar
• Siahaan, M., Suharman, H., Fitrijanti, T., & Umar, H. (2023). Will the integrated GRC implementation be effective against corruption? Journal of Financial Crime, 30(1), 24–34. https://doi.org/10.1108/JFC-12-2021-0275
   Google Scholar
• Soobaroyen, T. (2005). Management control systems and dysfunctional behavior: An empirical investigation by Teerooven Soobaroyen SSRN. SSRN
   Google Scholar
• Sprinkle, G. B., Williamson, M. G., & Upton, D. R. (2008). The effort and risk-taking effects of budget-based contracts. Accounting, Organizations and Society, 33(4–5), 436–452. https://doi.org/10.1016/j.aos.2007.11.001
   Web of Science ®Google Scholar
• Stevens, D. (2002). The effects of reputation and ethics on budgetary slack. Journal of Management Accounting Research, 14(1), 153–171. https://doi.org/10.2308/jmar.2002.14.1.153
   Google Scholar
• Tang, T. L. P., & Liu, H. (2012). Love of money and unethical behavior intention: Does an authentic supervisor’s personal integrity and character (ASPIRE) make a difference? Journal of Business Ethics, 107(3), 295–312. https://doi.org/10.1007/s10551-011-1040-5
   Web of Science ®Google Scholar
• ten Rouwelaar, H., Schaepkens, F., & Widener, S. K. (2021). Skills, influence, and effectiveness of management accountants. Journal of Management Accounting Research, 33(2), 211–235. https://doi.org/10.2308/jmar-18-048
   Web of Science ®Google Scholar
• van der Stede, W. A. (2011). Management accounting research in the wake of the crisis: Some reflections. European Accounting Review, 20(4), 605–623. https://doi.org/10.1080/09638180.2011.627678
   Web of Science ®Google Scholar
• Vom Brocke, J., Simons, A., Riemer, K., Niehaves, B., Plattfaut, R., & Cleven, A. (2015). Standing on the shoulders of giants: Challenges and recommendations of literature search in information systems research. Communications of the Association for Information Systems, 37, 5. https://doi.org/10.17705/1CAIS.03709
   Google Scholar
• Wentzel, K. (2004). Do perceptions of fairness mitigate managers’ use of budgetary slack during asymmetric information conditions? Advances in Management Accounting, 13, 223–244. https://doi.org/10.1016/S1474-7871(04)13009-8/FULL/XML
   Google Scholar
• Wibbeke, L. M., & Lachmann, M. (2020). Psychology in management accounting and control research: an overview of the recent literature. Journal of Management Control, 31(3), 275–328. https://doi.org/10.1007/s00187-020-00302-3
   Web of Science ®Google Scholar
• Xiao, Y., & Watson, M. (2019). Guidance on conducting a dystematic literature review. In Journal of Planning Education and Research, 39(1), 93–112. https://doi.org/10.1177/0739456X17723971
   Web of Science ®Google Scholar
• Yuen, D. C. Y. (2004). Goal characteristics, communication and reward systems, and managerial propensity to create budgetary slack. Managerial Auditing Journal, 19(4), 517–532. https://doi.org/10.1108/02686900410530529
   Google Scholar
• Yukl, G. (1989). Managerial leadership: A review of theory and research. Journal of Management, 15(2), 251–289. https://doi.org/10.1177/014920638901500207
   Web of Science ®Google Scholar
• Zaigham, H. (2012). Management control systems. Excel Books Private Limited.
   Google Scholar
• Zhang, Y. (2008). The effects of perceived fairness and communication on honesty and collusion in a multi-agent setting. The Accounting Review, 83(4), 1125–1146. https://doi.org/10.2308/accr.2008.83.4.1125
   Web of Science ®Google Scholar