Budgetary Slack:An Empirical Research Based On Long-term Orientation And Compensation Scheme

Budget covers areas such as strategy implementation, performance evaluation, etc. The main aspects of company management, can the enterprise all key problems converge at a suit, and therefore is considered to be "the cornerstone of management control".But, because of opportunistic behavior, budget through intermediate transaction costs to be significantly increased, so that the optimization function of the budget management of the enterprise and is being weakened, even completely lost its proper role.Thus caused many scholars to the budget process created some questionsThe opportunism behavior of budget has three forms, which include budget slack, it will lead to a waste of resources, which would increase the cost of enterprise in the supervision of the budget management, and set up effective cost management system, such as incentive system eventually hinder the budget management functions of the play, and even cause budget function failure(Chow et al, 1991).Therefore, budget slack hindered the budget for the improvement of enterprise management and optimization, in present theory research mainly discusses and studies the mainstream subjects.Many scholars at home and abroad has a lot of research on the problem of budget slack, but few scholars from the aspects such as organizational culture and enterprise incentive system, organizational culture can not only to a certain extent affect the budget of the participants thinking, experience and views, but also a very important management way, the existing relevant research has been confirmed that the organizational culture are very effective on the role of enterprise management, organizational culture and corporate performance and employee attitude is a positive correlation between, can also be understood as organizational culture to improve business performance and optimize the employee attitude to the organization.So this article thinks it can bold attempt from institutional causes of business operating environment aspects of budget slack problem again.Organizational behavior is mainly the subject research organization in individual and group activities, including the main body in the tissues of the behaviors, attitudes, and these and the relationship between the output efficiency.Budget the behavior of the individual factors is one of the antecedent of budget slack, therefore, this article mainly USES the subjective measurement from the ideal commitment of organizational commitment and organizational citizenship behavior of self development two aspects.Subjective measurement method is commonly used organizational behavior can be used to measure the individual behavior of a kind of method, mainly aimed at the object consists of organizational commitment, organizational citizenship behavior, professional identity and employee behavior such as departure possibility.Budget participation is another antecedent of budget slack.Budget participation is hierarchical management can be understood as a group, and encourage all managers for their department budget establishment, execution, feedback, etc must be full participation and at the same time also to supervise.However, the study of between budgetary participation and budgetary slack, the researchers come out the conclusion is not unified, and formed the two camps.From these scholars can be found in the study of them is not the same set of variables in the study, assume that the environment is different also, therefore, budgetary participation, budgetary slack is not a simple linear relationship between them, may also be affected by many other conditions(Macintosh, 1985).Because in reality the budget participation and in fact is the objective existence of information asymmetry, thus different compensation packages of budget slack will produce different effects.Therefore, this article will introduce a ideal commitment and self development budget scenario, the budget participation and compensation plan as control variables, the observation group culture medium and short-term orientation this dimension in this path will be what kind of impact to budget slack.