The Impact of Abusive Supervision and Locus of Control on Budgetary Slack

Abusive supervision has many adverse effects on subordinates' attitudes and behavior. Evidence showed that abusive supervision could reduce bordinates' commitment to the organization, which leads to workplace deviant behavior. The higher the abusive supervision is, the higher the cheat...

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Autores principales:	Fitri Mareta, Aldini Nofta Martini, Aryan Danil Mirza. BR
Formato:	article
Lenguaje:	EN
Publicado:	Ikatan Akuntan Indonesia 2021
Materias:	busive supervision locus of control budgetary slack Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/108b175574e54143ae779367d5816b55
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spelling	oai:doaj.org-article:108b175574e54143ae779367d5816b552021-11-10T03:32:49ZThe Impact of Abusive Supervision and Locus of Control on Budgetary Slack10.33312/ijar.5312086-68872655-1748https://doaj.org/article/108b175574e54143ae779367d5816b552021-05-01T00:00:00Zhttps://ijar-iaikapd.or.id/index.php/ijar/article/view/531https://doaj.org/toc/2086-6887https://doaj.org/toc/2655-1748Abusive supervision has many adverse effects on subordinates' attitudes and behavior. Evidence showed that abusive supervision could reduce bordinates' commitment to the organization, which leads to workplace deviant behavior. The higher the abusive supervision is, the higher the cheating behavior frequency by subordinates. On the other hand, the achievable of the budget become a mandatory thing for the employee because employee performance is reviewed by the success of meet or exceed the set budget targets. To make budgeting easier to achieve, the employee usually creates budgetary slack. So, Abusive supervision can directly increase the occurrence of budgetary slack. However, our research tries to reduce budgetary slack caused by abusive supervision by considering the locus of control owned by an individual. An individual with a higher locus of control can control himself from harming the company, like budgetary slack. Using experimental research on 51 accounting master students, we found that locus of control significantly impacts generating budgetary slack. Furthermore, our research found that the propensity to create budgetary slack is also influenced by the interaction of abusive supervision and locus of control. We hope this result can be a onsideration in the budgeting process for company stakeholders in the future. Fitri MaretaAldini Nofta MartiniAryan Danil Mirza. BRIkatan Akuntan Indonesiaarticlebusive supervisionlocus of controlbudgetary slackAccounting. BookkeepingHF5601-5689ENThe Indonesian Journal of Accounting Research, Vol 24, Iss 2, Pp 209-242 (2021)
institution	DOAJ
collection	DOAJ
language	EN
topic	busive supervision locus of control budgetary slack Accounting. Bookkeeping HF5601-5689
spellingShingle	busive supervision locus of control budgetary slack Accounting. Bookkeeping HF5601-5689 Fitri Mareta Aldini Nofta Martini Aryan Danil Mirza. BR The Impact of Abusive Supervision and Locus of Control on Budgetary Slack
description	Abusive supervision has many adverse effects on subordinates' attitudes and behavior. Evidence showed that abusive supervision could reduce bordinates' commitment to the organization, which leads to workplace deviant behavior. The higher the abusive supervision is, the higher the cheating behavior frequency by subordinates. On the other hand, the achievable of the budget become a mandatory thing for the employee because employee performance is reviewed by the success of meet or exceed the set budget targets. To make budgeting easier to achieve, the employee usually creates budgetary slack. So, Abusive supervision can directly increase the occurrence of budgetary slack. However, our research tries to reduce budgetary slack caused by abusive supervision by considering the locus of control owned by an individual. An individual with a higher locus of control can control himself from harming the company, like budgetary slack. Using experimental research on 51 accounting master students, we found that locus of control significantly impacts generating budgetary slack. Furthermore, our research found that the propensity to create budgetary slack is also influenced by the interaction of abusive supervision and locus of control. We hope this result can be a onsideration in the budgeting process for company stakeholders in the future.
format	article
author	Fitri Mareta Aldini Nofta Martini Aryan Danil Mirza. BR
author_facet	Fitri Mareta Aldini Nofta Martini Aryan Danil Mirza. BR
author_sort	Fitri Mareta
title	The Impact of Abusive Supervision and Locus of Control on Budgetary Slack
title_short	The Impact of Abusive Supervision and Locus of Control on Budgetary Slack
title_full	The Impact of Abusive Supervision and Locus of Control on Budgetary Slack
title_fullStr	The Impact of Abusive Supervision and Locus of Control on Budgetary Slack
title_full_unstemmed	The Impact of Abusive Supervision and Locus of Control on Budgetary Slack
title_sort	impact of abusive supervision and locus of control on budgetary slack
publisher	Ikatan Akuntan Indonesia
publishDate	2021
url	https://doaj.org/article/108b175574e54143ae779367d5816b55
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The Impact of Abusive Supervision and Locus of Control on Budgetary Slack

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