The Effects of Reputation and Ethics on Budgetary Slack

By Douglas E. Stevens. 2002

225 citations recorded by the source corpus.

Subfields: Information Systems and Management, Safety Research, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/2f7feca92f41213639a665d768e1accfaa5ff1b3

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Information Systems and Management

1. F. Hartmann
2. V. Maas
3. Michael D. Shields
4. John Harry Evans III
5. Frederick W. Rankin
6. S. Davis

In Safety Research

1. Michael D. Shields
2. Joan Luft
3. V. Maas
4. Kristy L. Towry
5. R. Hannan
6. John Harry Evans III
7. Frederick W. Rankin
8. F. Hartmann

In Strategy and Management

1. Michael D. Shields
2. John Harry Evans III
3. Frederick W. Rankin
4. F. Hartmann
5. Joan Luft
6. M. Covaleski
7. Gerald R. Ferris
8. S. Davis

Citations in the corpus

• The Effect of Obedience Pressure and Perceived Responsibility on Management Accountants' Creation of Budgetary Slack (2006, background): “Finally, Stevens (2002) linked slack creation with concern for reputation and ethics, finding an inverse relation between concern for reputation and ethics and slack creation.”
• Toward a Theory of Reputation in Organizations (2007, background): “This control of excess resources would allow a highly reputed individual the ability to grant rewards or punishments to others as consistent with their reputation (Stevens, 2002).”
• The Effect of Information Systems on Honesty in Managerial Reporting: A Behavioral Perspective* (2006, background): “budgeting context (Young 1985; Chow, Cooper, Waller 1988; Stevens 2002 ).”
• Determinants of Moral Judgments Regarding Budgetary Slack: An Experimental Examination of Pay Scheme and Personal Values (2011, unknown): “Stevens 2002 did not include the 52 participants in the truth-inducing pay scheme group in his original study.”
• Why business unit controllers create budget sack: Involvement in management, social pressure, and machiavellianism (2010, background): “While some studies have looked at the behavior of accountants in ethical dilemmas (Stevens 2002; Shafer et al. 2004), little is known about how BU controllers deal with such trade-offs.”
• Budgeting Research: Three Theoretical Perspectives and Criteria for Selective Integration (2003, background): “Among the explanations offered for these results are that individuals’ preferences include not only wealth and leisure, but also equity or honesty, etc. (Stevens, 2002).”