The effect of gender and code of ethics on budgetary slack ethical judgment: Experimental evidence from Indonesia
Purpose - This research aims to study budgetary slack from a behavioural perspective, especially examining the effect of gender and code of ethics on budgetary slack ethical judgment. Design/methodology/approach This study adopts the experimental method of 2 × 3 between-subjects mixed factorial desi...
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| Published in | Journal of Economics, Finance and Administrative Science Vol. 28; no. 56; pp. 273 - 286 |
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| Main Authors | , |
| Format | Journal Article |
| Language | English |
| Published |
Bingley
Emerald Publishing Limited
11.12.2023
Universidad ESAN, Peru Emerald Group Publishing Limited |
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| Online Access | Get full text |
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| Abstract | Purpose - This research aims to study budgetary slack from a behavioural perspective, especially examining the effect of gender and code of ethics on budgetary slack ethical judgment. Design/methodology/approach This study adopts the experimental method of 2 × 3 between-subjects mixed factorial design with 102 participants to test the hypotheses. The participants are undergraduate and postgraduate accounting students at a major university in Indonesia. Findings The results show that gender affects budgetary slack ethical judgment, in which women judge budgetary slack as more unethical than men. Additionally, the results indicate that individuals consider budgetary slack more unethical when a code of ethics is present than when it is absent. Originality/value This study contributes to the management accounting literature and behavioural research by understanding budgetary slack from an ethical perspective. Additionally, this study contributes to ethics literature by identifying the effect of gender and code of ethics on budgetary slack righteous judgment. |
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| AbstractList | PurposeThis research aims to study budgetary slack from a behavioural perspective, especially examining the effect of gender and code of ethics on budgetary slack ethical judgment.Design/methodology/approachThis study adopts the experimental method of 2 × 3 between-subjects mixed factorial design with 102 participants to test the hypotheses. The participants are undergraduate and postgraduate accounting students at a major university in Indonesia.FindingsThe results show that gender affects budgetary slack ethical judgment, in which women judge budgetary slack as more unethical than men. Additionally, the results indicate that individuals consider budgetary slack more unethical when a code of ethics is present than when it is absent.Originality/valueThis study contributes to the management accounting literature and behavioural research by understanding budgetary slack from an ethical perspective. Additionally, this study contributes to ethics literature by identifying the effect of gender and code of ethics on budgetary slack righteous judgment. Purpose - This research aims to study budgetary slack from a behavioural perspective, especially examining the effect of gender and code of ethics on budgetary slack ethical judgment. Design/methodology/approach This study adopts the experimental method of 2 × 3 between-subjects mixed factorial design with 102 participants to test the hypotheses. The participants are undergraduate and postgraduate accounting students at a major university in Indonesia. Findings The results show that gender affects budgetary slack ethical judgment, in which women judge budgetary slack as more unethical than men. Additionally, the results indicate that individuals consider budgetary slack more unethical when a code of ethics is present than when it is absent. Originality/value This study contributes to the management accounting literature and behavioural research by understanding budgetary slack from an ethical perspective. Additionally, this study contributes to ethics literature by identifying the effect of gender and code of ethics on budgetary slack righteous judgment. Purpose - This research aims to study budgetary slack from a behavioural perspective, especially examining the effect of gender and code of ethics on budgetary slack ethical judgment. Design/methodology/approach - This study adopts the experimental method of 2 * 3 between-subjects mixed factorial design with 102 participants to test the hypotheses. The participants are undergraduate and postgraduate accounting students at a major university in Indonesia. Findings - The results show that gender affects budgetary slack ethical judgment, in which women judge budgetary slack as more unethical than men. Additionally, the results indicate that individuals consider budgetary slack more unethical when a code of ethics is present than when it is absent. Originality/value - This study contributes to the management accounting literature and behavioural research by understanding budgetary slack from an ethical perspective. Additionally, this study contributes to ethics literature by identifying the effect of gender and code of ethics on budgetary slack righteous judgment. Keywords Behavioural research, Budgetary slack ethical judgment, Code of ethics, Experiment, Gender, Mixed factorial design Paper type Research paper PurposeThis research aims to study budgetary slack from a behavioural perspective, especially examining the effect of gender and code of ethics on budgetary slack ethical judgment.Design/methodology/approachThis study adopts the experimental method of 2 × 3 between-subjects mixed factorial design with 102 participants to test the hypotheses. The participants are undergraduate and postgraduate accounting students at a major university in Indonesia.FindingsThe results show that gender affects budgetary slack ethical judgment, in which women judge budgetary slack as more unethical than men. Additionally, the results indicate that individuals consider budgetary slack more unethical when a code of ethics is present than when it is absent.Originality/valueThis study contributes to the management accounting literature and behavioural research by understanding budgetary slack from an ethical perspective. Additionally, this study contributes to ethics literature by identifying the effect of gender and code of ethics on budgetary slack righteous judgment. |
| Audience | Academic |
| Author | Sholihin, Mahfud Lucyanda, Jurica |
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| Copyright | Jurica Lucyanda and Mahfud Sholihin COPYRIGHT 2023 Universidad ESAN, Peru Jurica Lucyanda and Mahfud Sholihin. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. |
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| Keywords | A22 A23 Experiment Budgetary slack ethical judgment Code of ethics Mixed factorial design Gender C90 M41 D91 Behavioural research |
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| SubjectTerms | Behavioural research Budget Budgetary slack ethical judgment Business ethics Code of ethics Codes of conduct College students Decision making Ethics Experiment Gender Gender differences Gender identity Management accounting Mixed factorial design Social norms Values Women |
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| Title | The effect of gender and code of ethics on budgetary slack ethical judgment: Experimental evidence from Indonesia |
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