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

• Autores: Lucyanda, Jurica, Sholihin, Mahfud
• Formato: artículo
• Fecha de Publicación: 2023
• Institución: Universidad ESAN
• Repositorio: ESAN-Institucional
• Lenguaje: inglés
• OAI Identifier: oai:repositorio.esan.edu.pe:20.500.12640/3679
• Enlace del recurso: https://hdl.handle.net/20.500.12640/3844; https://doi.org/10.1108/JEFAS-05-2021-0044
• Nivel de acceso: acceso abierto
• Materia: Behavioural research; Budgetary slack ethical judgment; Code of ethics; Experiment; Gender; Mixed factorial design; Investigación del comportamiento; juicio ético de laxitud presupuestaria; Código de ética; Experimento; Género; Diseño factorial mixto; https://purl.org/pe-repo/ocde/ford#5.02.04

Purpose: 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.