BUDGETARY SLACK: AN ESSAY ON THE FACTORS THAT LEAD TO ITS CONSTITUTION
Research has produced a variety of works on reserve constitution problems during budgeting, using sociological, psychological and economical approaches. However, these studies have been inconclusive. In an attempt to contribute to this discussion, this study carried out, in an essay form, a consolid...
| Autores: | , , |
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| Tipo de documento: | artigo |
| Estado: | Versão publicada |
| Data de publicação: | 2010 |
| País: | Brasil |
| Recursos: | Universidade Federal do Rio Grande do Sul (UFRGS) |
| Repositório: | ConTexto |
| Idioma: | português |
| OAI Identifier: | oai:seer.ufrgs.br:article/14715 |
| Acesso em linha: | https://seer.ufrgs.br/index.php/ConTexto/article/view/14715 |
| Access Level: | Acceso aberto |
| Palavra-chave: | Problemas com o orçamento. Reservas orçamentárias Comportamento disfuncional. Budget problems.Budgetary slack. Dysfunctional behavior. |
| Resumo: | Research has produced a variety of works on reserve constitution problems during budgeting, using sociological, psychological and economical approaches. However, these studies have been inconclusive. In an attempt to contribute to this discussion, this study carried out, in an essay form, a consolidation followed by a critical analysis of the main works on the topic. From a bibliometric analysis, it was possible to identify the most representative contributions from these studies. This work chose to adopt an epistemological approach, including a bibliography review of accounting and management articles published in international journals. Based on this analytical research, the main characteristics that led to the constitution of budgetary reserves, as well as to the necessary management tools to avoid them were identified. Taking into consideration that the topic is still incipient, this study makes some suggestions for future research. |
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