Research Article
Supervisor Pressure VS Peer Pressure? Which One is The Worst in Creating Slack
@INPROCEEDINGS{10.4108/eai.13-9-2023.2341221, author={Aryan Danil Mirza BR and Yenni Agustina and Fitri Mareta}, title={Supervisor Pressure VS Peer Pressure? Which One is The Worst in Creating Slack}, proceedings={Proceedings of the 6th International Conference of Economics, Business, and Entrepreneurship, ICEBE 2023, 13-14 September 2023, Bandar Lampung, Indonesia}, publisher={EAI}, proceedings_a={ICEBE}, year={2023}, month={12}, keywords={budgetary slack supervisor pressure peer pressure experimental study}, doi={10.4108/eai.13-9-2023.2341221} }- Aryan Danil Mirza BR
Yenni Agustina
Fitri Mareta
Year: 2023
Supervisor Pressure VS Peer Pressure? Which One is The Worst in Creating Slack
ICEBE
EAI
DOI: 10.4108/eai.13-9-2023.2341221
Abstract
Social pressure has long been a problem in the budgeting process. Social pressure is predicted to be one of the influencing factors in creating budgetary slack. There are at least three types of social pressure in the budgeting process, supervisor pressure, peer pressure and other pressure. There are many studies that show one type of social pressure has a negative impact on budgetary slack, but there is limited research that aims to compare which social pressures are most influential in creating budgetary slack. An experimental study using accounting students seeks to measure the impact of each social pressure on the budgeting process. The results of this research indicate that supervisor pressure has a higher impact on individuals to create budgetary slack. This research has implications for supervisor to be able to provide pressure that has a positive impact on their subordinates.