Construct · 1 fields · 1 citations

budgetary slack: a standalone construct

One name. One construct. A landmark on the map.

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Managerial accounting

the deliberate understatement of revenue or overstatement of costs in a budget to make targets easier to meet.

In managerial accounting, budgetary slack refers to the deliberate understatement of revenue or overstatement of costs in a budget to make targets easier to meet. This meaning comes from Merchant (1985) in Accounting, Organizations and Society.[1]

Unit
Recovery means
Measured by

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Nearby constructs

slack3 fields · 5 citationsjingle · one word, three constructs

References

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

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