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Cited by 343

The DOI matches its Crossref record; 2 of the 2 references it cites were found in a registry or an index.

Budgeting and the propensity to create budgetary slack

Merchant, Kenneth A.·1985·Accounting, Organizations and Society
DOI 10.1016/0361-3682(85)90016-9
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Show all 2 references

Research works printed but not linked: 16

  1. Baiman, 1982, Agency Research in Managerial Accounting: A Survey, Journal of Accounting Literature, 154
  2. Bourgeois, 1981, On the Measurement of Organizational Slack, Academy of Management Review, 29, 10.5465/amr.1981.4287985 · doi:10.5465/amr.1981.4287985 · Paper page
  3. Cammann, 1976, Effects of the Use of Control Systems, Accounting, Organizations and Society, 301, 10.1016/0361-3682(76)90036-2 · doi:10.1016/0361-3682(76)90036-2
  4. Dermer, 1975, The Interrelationship of Intrinsic and Extrinsic Motivation, Academy of Management Journal, 125, 10.2307/255630 · DOI
  5. Fry, 1982, Technology-Structure Research: Three Critical Issues, Academy of Management Journal, 532, 10.2307/256078 · DOI · Paper page
  6. Hackman, 1968, Expectancy Theory Predictions of Work Effectiveness, Organizational Behavior and Human Performance, 417, 10.1016/0030-5073(68)90018-4 · DOI
  7. Jensen, 1976, Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure, Journal of Financial Economics, 305, 10.1016/0304-405X(76)90026-X · DOI · Paper page
  8. Kerr, 1981, Controlling the Performances of People in Organizations, Vol. 2, 116
  9. Leibenstein, 1966, Allocative Efficiency vs X-Efficiency, American Economic Review, 392
  10. Leibenstein, 1979, X-Efficiency: From Concept to Theory, Challenge, 13, 10.1080/05775132.1979.11470543 · doi:10.1080/05775132.1979.11470543
  11. Lowe, 1968, An Analysis of Managerial Biasing: Evidence from a Company's Budgeting Process, Journal of Management Studies, 304, 10.1111/j.1467-6486.1968.tb00990.x · DOI · Paper page
  12. Merchant, 1981, The Design of the Corporate Budgeting System: Influences on Managerial Behavior and Performance, The Accounting Review, 813
  13. Onsi, 1973, Factor Analysis of Behavioral Variables Affecting Budgetary Slack, The Accounting Review, 535
  14. Schein, 1979, Examining an Illusion: The Role of Deceptive Behaviors in Organizations, Human Relations, 287, 10.1177/001872677903200402 · doi:10.1177/001872677903200402
  15. Schiff, 1968, Where Traditional Budgeting Fails, Financial Executive, 50
  16. Slocum, 1980, Typology of Technology and Job Redesign, Human Relations, 193, 10.1177/001872678003300304 · DOI · Paper page

Cited by

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Metadata

Authors
Merchant, K. A.
Venue
Accounting, Organizations and Society
Publisher
Elsevier BV
Published
1985-01
Volume
10
Issue
2
Pages
201-210
ISSN
0361-3682 (ISSN-L)
DOI
10.1016/0361-3682(85)90016-9
OpenAlex
W2029115417
Cited by
343
References
2
FWCI
5.20
Type
journal article
Language
en
Open access
closed
Licence
www.elsevier.com/tdm/userlicense/1.0/ (tdm)

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CoChat. (2026). Citation check: Budgeting and the propensity to create budgetary slack. https://app.cochat.ai/papers/10.1016/0361-3682(85)90016-9
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Merchant, K. A. (1985). Budgeting and the propensity to create budgetary slack. Accounting, Organizations and Society. https://doi.org/10.1016/0361-3682(85)90016-9

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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).

Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.