The Joint Efect of the Type of Stakeholder and Incentive on the Acceptance of Budgetary Slack. Observed Diferences in the Hierarchy of Needs Indicated by Polish Management Accountants

• Authors: Marta Nowak , Ewa Wanda Maruszewska

Title variants

PL

Połączony wpływ typu interesariusza oraz występowania zachęty na manipulacje w budżecie. Zaobserwowane różnice w hierarchii potrzeb wskazanych przez polskich specjalistów z zakresu rachunkowości zarządczej

Abstracts

PL

Celem artykułu jest określenie łącznego wpływu typu interesariusza oraz istnienia zachęty na akceptację manipulacji w budżecie, a także ranking hierarchii pięciu potrzeb z piramidy Maslowa. Używając eksperymentu, dowiedziono, iż zachęta motywacyjna oraz typ interesariusza łącznie wpływają na akceptację manipulacji w budżecie. Specjaliści z zakresu rachunkowości zarządczej, doświadczając zachęty o charakterze niematerialnym oraz będąc w sytuacji, gdy manipulacje w budżecie przynieść mogą korzyści interesariuszom wewnętrznym, w większym stopniu akceptują manipulacje w budżecie. Respondenci, którzy nie akceptują manipulacji w budżecie, nadają najwyższe rangi potrzebom znajdującym się na szczycie piramidy Maslowa.

EN

We aimed to investigate the joint efect of the type of incentive and stakeholder on the acceptance of budgetary slack and examine the rankings of the five needs in Maslow's pyramid. Using experimental research we demonstrated that motivational incentive and type of stakeholder interacted to afect the acceptance of budgetary slack. Management accountants experiencing non-monetary incentives in a situation where internal stakeholders' expectations can be met with budgetary slack, showed the highest acceptance of budgetary slack. Respondents not accepting budgetary slack as professional behaviour ranked higher the needs that are on the top of Maslow's pyramid.

Keywords

EN

budgetary slack; hierarchy of needs; Maslow; stakeholder theory; behavioural accounting

PL

budgetary slack; hierarchy of needs; Maslow; stakeholder theory; behavioural accounting

• Publisher: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
• Journal: Nauki o Finansach
• Year: 2022
• Volume: 27
• Issue: 1
• Pages: 14-27

Dates

published

2022

Contributors

author

Marta Nowak

• Wrocław University of Economics and Business

author

Ewa Wanda Maruszewska

• University of Economics in Katowice

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Identifiers

DOI

10.15611/fins.2022.1.02

Biblioteka Nauki

2179808