Religion, religiosity and slack creation: some empirical evidence / Shayuti Mohamed Adnan, Maliah Sulaiman

Mohamed Adnan, Shayuti (2006) Religion, religiosity and slack creation: some empirical evidence / Shayuti Mohamed Adnan, Maliah Sulaiman. Asia-Pacific Management Accounting Journal, 1 (1). pp. 49-66. ISSN 1675-3194

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Abstract

Given that the ethical paradigms and the personal characteristics of managers serve as internally mediated controls for slack creation, our study examines if religion and religiosity influence the propensity of managers to create budgetary slack. We focus on Islam primarily because Islam does not recognize the divide between religious and worldly affairs. Accordingly, we argue that Islam may influence a manager’s propensity to create slack. Data was collected using a questionnaire survey. To control for variation effects, questionnaires were sent to 91 managers of just one company, a Malaysian based Korean company. We found no significant difference between the slack created by Muslim and non-Muslim managers.

Item Type: Article
Creators:
CreatorsEmail
Mohamed Adnan, ShayutiUNSPECIFIED
Divisions: Accounting Research Institute (ARI)
Journal or Publication Title: Asia-Pacific Management Accounting Journal
ISSN: 1675-3194
Volume: 1
Number: 1
Page Range: pp. 49-66
Item ID: 164
Uncontrolled Keywords: Islam, Budget slack, Religion, Religiosity, Malaysia
Last Modified: 15 Jun 2017 01:17
Depositing User: Staf Pendigitalan 1
URI: http://ir.uitm.edu.my/id/eprint/164

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