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 (APMAJ), 1 (1). pp. 49-66. ISSN 1675-3194

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.

Metadata

Item Type: Article
Creators:
Creators
Email / ID Num.
Mohamed Adnan, Shayuti
UNSPECIFIED
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Asia-Pacific Management Accounting Journal (APMAJ)
UiTM Journal Collections: UiTM Journal > Asia-Pacific Management Accounting Journal (APMAJ)
ISSN: 1675-3194
Volume: 1
Number: 1
Page Range: pp. 49-66
Keywords: Islam, Budget slack, Religion, Religiosity, Malaysia
Date: December 2006
URI: https://ir.uitm.edu.my/id/eprint/164
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