Abstract
The purpose of this paper is to investigate the possible impact of ethical position and national culture on budgetary systems. In particular, the present study examines the budgeting behaviors of Egyptian managers who work for Egyptian firms and Egyptian managers who work for US firms in Egypt. Based on a survey that was administered to 395 participants, our results suggest higher (lower) levels of budgetary participation for Egyptian managers working in US (Egyptian) firms, higher (lower) levels of incentive for Egyptian managers to create slack in US (Egyptian) firms, and more (less) frequent slack-creation behavior among Egyptian managers employed by US (Egyptian) firms. Significant differences were found in the ethical orientations of Egyptian individuals employed by US firms compared with those employed by Egyptian companies. Our results also suggest that ethical orientation helps mitigate slack-creation behavior.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callMore From: Journal of International Accounting, Auditing and Taxation
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
