# The effect of trust-in-superior and truthfulness on budgetary slack: An experimental investigation
> Chong V.K.

URL kanonis: https://discover.unhas.ac.id/publications/the-effect-of-trust-in-superior-and-truthfulness-on-budgetary-slack-an-experimen
Jurnal / Konferensi: Advances in Management Accounting
Tahun terbit: 2011
DOI: https://doi.org/10.1108/S1474-7871(2011)0000019009
ISSN: 14747871
Citations: 20

## Authors
- Chong V.K.

## Abstract
This chapter examines the effect an informal control namely trust-in-superior and subordinates’ truthfulness in revealing their private information on budgetary slack. A laboratory experiment was conducted. A one-way analysis of variance (ANOVA) and ordinary least squares (OLS) regression were used to test the hypotheses proposed in this chapter. The independent variables were trust-in-superior and subordinates’ truthfulness in revealing their private information. The dependent variable was budgetary slack. The results indicate that trust-in-superior reduces the budgetary slack created by subordinates under private information condition. In addition, the results show that subordinates’ truthfulness in revealing their private information mediates the effect of trust-in-superior on budgetary slack.

## Keywords
- Variance (accounting)
- Private information retrieval
- Ordinary least squares
- Test (biology)
- Variable (mathematics)
- Control (management)
- Variables
- Econometrics
- Regression analysis
- Psychology
- Social psychology
- Microeconomics
- Economics
- Statistics
- Mathematics
- Accounting
- Management
- Biology
- Paleontology
- Mathematical analysis

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Sumber: Discover Unhas — RIMS Universitas Hasanuddin.
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