Budgetary Slack Is Influenced By Information Asymm Essay

3134 WordsApr 17, 201213 Pages
RESEARCH PROPOSAL PROPOSED RESEARCH TOPIC: Budgetary Slack is influenced by information asymmetry, budget emphasis and participation Soumitra Kundu Department of Accounting Chonnam National University. Introduction This paper discusses in detail the research proposal that examines the influence of information asymmetry, budget emphasis and participation on slack. Basically, the researcher attempts to identify the possible effect of information asymmetry, budget emphasis and participation on slack. This includes discussion of its history, the current status of slack, and advantages and disadvantages of this study. Specifically, this proposed research explores information asymmetry, budget emphasis and participation are the three crucial predictor variable of slack. This research proposal discusses in detail the background, general purpose of the study. Moreover, the objectives of the study and the research statements are presented. Here, vital concepts, questions and assumptions are stated. Finally, the scope and limitation of the study, overview of the methodology used and the significance of the research are discussed. Background of the Study The area of slack creation in the context of budgeting and goal setting remains an important area of accounting research. Despite the radical changes in today's highly competitive environment, many traditional accounting systems remain relevant to contemporary organisations. Indeed, recent developments (eg., balanced scorecard and activity-based management) are not intended to replace traditional management accounting practices. For instance, the major emphasis of the balanced scorecard is the greater importance attached to non-financial performance indicators. However, financial performance indicators remain a crucial aspect of the balanced scorecard (Kaplan and Norton, 2000, 2001). More importantly, the use

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