Organizational and Budgetary Slack

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Greenwood Publishing Group, 1994 - Business & Economics - 124 pages
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Riahi-Belkaoui's research shows that U.S. firms, and possibly firms elsewhere, resort to the underutilization of their resources, a phenomenon known as organizational and budgetary slack. In this, the first exhaustive study of slack, the author identifies and explains the phenomenon and its causes, explicates the characteristics of organizations afflicted by it, and suggests ways to remedy it. In doing so, he also analyzes the role of the multidivisional structure and the performance plan in the creation of slack, and the distortion of information that accompanies it. A challenging study for organizational behavior theorists and for organization planners and top management in the private and public sectors.

 

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Contents

Organizational and Budgetary Slack
1
Properties of Organizational Slack in the US Context
35
Organizational Slack and Multidivisional Structure The Contingency of Diversification Strategy
65
Organizational Slack and Performance Plan Adoption
81
Slack Budgeting Information Distortion and SelfEsteem
93
Slack Budgeting and Information Distortion The Impact of Accountability and SelfMonitoring
109
Index
123
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About the author (1994)

AHMED RIAHI-BELKAOUI is Professor of Accounting at the College of Business Administration, University of Illinois at Chicago. A member of the editorial boards of several professional journals, he is author or coauthor of more than 25 previous Quorum books.

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