The Relationship Between Machiavellian Leadership, Budget Participation, and Budgetary Slack: mediating propensity to create slack and moderating Locus of Control
Mohamed, A., متولي, Ø. (2022). The Relationship Between Machiavellian Leadership, Budget Participation, and Budgetary Slack: mediating propensity to create slack and moderating Locus of Control. EKB Journal Management System, 3(2), 1-50. doi: 10.21608/cfdj.2022.229752
Abdelnasser Mohamed; عبدالمنعم بهي الدين محمد متولي. "The Relationship Between Machiavellian Leadership, Budget Participation, and Budgetary Slack: mediating propensity to create slack and moderating Locus of Control". EKB Journal Management System, 3, 2, 2022, 1-50. doi: 10.21608/cfdj.2022.229752
Mohamed, A., متولي, Ø. (2022). 'The Relationship Between Machiavellian Leadership, Budget Participation, and Budgetary Slack: mediating propensity to create slack and moderating Locus of Control', EKB Journal Management System, 3(2), pp. 1-50. doi: 10.21608/cfdj.2022.229752
Mohamed, A., متولي, Ø. The Relationship Between Machiavellian Leadership, Budget Participation, and Budgetary Slack: mediating propensity to create slack and moderating Locus of Control. EKB Journal Management System, 2022; 3(2): 1-50. doi: 10.21608/cfdj.2022.229752

The Relationship Between Machiavellian Leadership, Budget Participation, and Budgetary Slack: mediating propensity to create slack and moderating Locus of Control

المجلة العلمية للدراسات والبحوث المالية والتجارية
Article 3, Volume 3, Issue 2, July 2022, Page 1-50  XML PDF (964.04 K)
Document Type: المقالة الأصلية
DOI: 10.21608/cfdj.2022.229752
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Authors
Abdelnasser Mohamed1; عبدالمنعم بهي الدين محمد متوليorcid 2
1أستاذ إدارة الأعمال المساعد کلية التجارة - جامعة أسيوط أستاذ مشارک بقسم إدارة الأعمال کلية العلوم الإدارية - جامعة العلوم التطبيقية
2Lecturer in Accounting, Banking, and Finance Bangor Business School, Bangor University, UK, Visiting Professor at the BIBF Campus, Bahrain And Lecturer in Accounting, Accounting Department, Faculty of Commerce, Assiut University, Assiut,
Abstract
The study aims to investigate the relationship between Machiavellian Leadership style, Budget Participation, and Budgetary Slack, with the mediating role of Propensity to create slack, and the moderating role of Locus of Control. The study encompasses bankers, who work in Egyptian banking sector. A total of 384 questionnaires were distributed using electronic survey, and 274 questionnaires were retrieved, with a response rate of 71.3%, statistical analysis was conducted on 248 questionnaires. Simple and multiple regressions were used to analyse the data and test hypotheses. The study found a significant positive effects of Machiavellian Leadership style, Budget Participation, on Budgetary Slack. Moreover, the study found a positive and significant partial mediating role of Propensity to create slack on this relation. Finally, the study found a negative and significant partial moderating role of locus of control on the relationship between Machiavellian Leadership style and budgetary slack. The reported findings are interdisciplinary in nature, as it contributes to two different literatures, namely Management accounting literature and organizational behaviour literature. Moreover, this is one of the first studies to confirm the concluded mediating and moderating roles in the middle eastern context.
Keywords
Budget Participation; Machiavellian Leadership; Locus of Control; Budget Slack; Propensity to Create Slack; Emerging Markets
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