The Effect of Abusive Supervision on Budget Slack: The Mediating Role of Emotional Exhaustion

Ying Tong,Manoch Prompanyo

doi:10.4236/ojacct.2021.102003

Abstract

Past research demonstrates that abuse supervision significantly impacts subordinates’ psychological distress, attitudes, workplace deviant behaviors and performance and thus has strong implications for organization. Most scholars believe that budget slack will lead to waste of resources and inefficient enterprises. How to restrain budget slack has always been one of the focus problems in budget practice and research. However, abuse supervision has not been explored in a budgeting context. Accordingly, we introduce the abusive supervision into the budget context and complement other negative behavior induced by abusive supervision to explore the influence path of abusive supervision on budget slack. Our results imply that the abusive supervision has a positive impact on budget slack of subordinate. In addition, emotional exhaustion played a fully mediating effect between abusive supervision and budget slack.

Highlights

As a kind of negative leadership behavior, abusive supervision exists in all kinds of organizations around the world, and has many negative effects on subordinates’ attitude and behavior (Harvey et al, 2007; Huang et al, 2017)
We introduce the abusive supervision into the budget context and complement other negative behavior induced by abusive supervision to explore the influence path of abusive supervision on budget slack
This paper introduces the abusive supervision into the budget context and complements other negative behavior induced by abusive supervision to explore the influence path of abusive supervision on budget slack

Summary

Introduction

As a kind of negative leadership behavior, abusive supervision exists in all kinds of organizations around the world, and has many negative effects on subordinates’ attitude and behavior (Harvey et al, 2007; Huang et al, 2017). Several studies focus on negative consequences of abusive supervision. Tepper (2000) finds that when subordinates perceive superiors’ abusive supervision, they usually reduce their emotional commitment to the organization, leading to workplace deviant behavior.

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Results

Conclusion