Budgeting and the propensity to create budgetary slack¶

Merchant, K. A. (1985). Budgeting and the propensity to create budgetary slack. Accounting, Organizations and Society, 10(2), 201-210.

Type: Journal article
Intellectual base: Primary research
Year: 1985
Volume: 10
Issue: 2
Pages: 201-210
ISSN: 0361-3682
DOI: 10.1016/0361-3682(85)90016-9
DOI registrant: Elsevier
Link: https://doi.org/10.1016/0361-3682(85)90016-9

Cited by¶

1 citation across 1 artifact.

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Mechanisms¶

Conservative Estimate
- The classic misuse is sandbagging — burying padding in assumptions to set a target you can then comfortably beat, or to quietly kill a proposal.
  This sourceTreats budgetary slack as padding a budget beyond the amount actually necessary to perform the task.

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Registry ID ref:2ce733a0cc71 · see in the full table