The effect of gender and code of ethics on budgetary slack ethical judgment: experimental evidence from Indonesia

Simple item page
dc.contributor.authorLucyanda, Jurica
dc.contributor.authorSholihin, Mahfud
dc.date.accessioned2024-02-01T22:21:16Z
dc.date.accessioned2024-03-18T15:49:37Z
dc.date.available2024-02-01T22:21:16Z
dc.date.available2024-03-18T15:49:37Z
dc.date.issued2023-12-11
dc.description.abstractPurpose: This research aims to study budgetary slack from a behavioural perspective, especially examining the effect of gender and code of ethics on budgetary slack ethical judgment. Design/methodology/approach: This study adopts the experimental method of 2 × 3 between-subjects mixed factorial design with 102 participants to test the hypotheses. The participants are undergraduate and postgraduate accounting students at a major university in Indonesia. Findings: The results show that gender affects budgetary slack ethical judgment, in which women judge budgetary slack as more unethical than men. Additionally, the results indicate that individuals consider budgetary slack more unethical when a code of ethics is present than when it is absent. Originality/value: This study contributes to the management accounting literature and behavioural research by understanding budgetary slack from an ethical perspective. Additionally, this study contributes to ethics literature by identifying the effect of gender and code of ethics on budgetary slack righteous judgment.en_EN
dc.identifier.citationLucyanda, J., & Sholihin, M. (2023). The effect of gender and code of ethics on budgetary slack ethical judgment: experimental evidence from Indonesia. Journal of Economics, Finance and Administrative Science, 28(56), 273–286. https://doi.org/10.1108/JEFAS-05-2021-0044
dc.identifier.doihttps://doi.org/10.1108/JEFAS-05-2021-0044
dc.identifier.urihttps://hdl.handle.net/20.500.12640/3844
dc.language.isoeng
dc.publisherUniversidad ESAN. ESAN Ediciones
dc.publisher.countryPE
dc.relation.ispartofurn:issn:2218-0648
dc.relation.urihttps://revistas.esan.edu.pe/index.php/jefas/article/view/686/553
dc.rightsAttribution 4.0 International*
dc.rightsinfo:eu-repo/semantics/openAccesses_ES
dc.rights.urihttps://creativecommons.org/licenses/by/4.0
dc.subjectBehavioural researchen_EN
dc.subjectBudgetary slack ethical judgmenten_EN
dc.subjectCode of ethicsen_EN
dc.subjectExperimenten_EN
dc.subjectGenderen_EN
dc.subjectMixed factorial designen_EN
dc.subjectInvestigación del comportamientoes_ES
dc.subjectjuicio ético de laxitud presupuestariaes_ES
dc.subjectCódigo de éticaes_ES
dc.subjectExperimentoes_ES
dc.subjectGéneroes_ES
dc.subjectDiseño factorial mixtoes_ES
dc.subject.ocdehttps://purl.org/pe-repo/ocde/ford#5.02.04
dc.titleThe effect of gender and code of ethics on budgetary slack ethical judgment: experimental evidence from Indonesiaen_EN
dc.typeinfo:eu-repo/semantics/article
dc.type.otherArtículo
dc.type.versioninfo:eu-repo/semantics/publishedVersion
oaire.citation.endPage286
oaire.citation.issue56
oaire.citation.startPage273
oaire.citation.titleJournal of Economics, Finance and Administrative Science
oaire.citation.volume28
Files
Collections
JEFAS Vol. 28 Nº 56 (2023)