Title: The influence of strategic planning on budgetary slack: the mediate role of autonomous motivation and organisational commitment

Authors: Nguyen Vinh Khuong; Nguyen Thanh Thao; Nguyen Thi Hien Thao; Nguyen Thanh Ngan; Truong Que Anh; Phan Thi Thu Ha

Addresses: Faculty of Accounting and Auditing, University of Economics and Law, Ho Chi Minh City, Vietnam; Vietnam National University, Ho Chi Minh City, Vietnam ' Faculty of Accounting and Auditing, University of Economics and Law, Ho Chi Minh City, Vietnam; Vietnam National University, Ho Chi Minh City, Vietnam ' Faculty of Accounting and Auditing, University of Economics and Law, Ho Chi Minh City, Vietnam; Vietnam National University, Ho Chi Minh City, Vietnam ' Faculty of Accounting and Auditing, University of Economics and Law, Ho Chi Minh City, Vietnam; Vietnam National University, Ho Chi Minh City, Vietnam ' Faculty of Accounting and Auditing, University of Economics and Law, Ho Chi Minh City, Vietnam; Vietnam National University, Ho Chi Minh City, Vietnam ' Faculty of Accounting and Auditing, University of Economics and Law, Ho Chi Minh City, Vietnam; Vietnam National University, Ho Chi Minh City, Vietnam

Abstract: The goal of this study is to broaden the scope of prior research by identifying the effects of strategic planning for deficit budgeting, over and above the effect of budget participation, to capture the entire planning process. It does this by looking at the impact of strategic planning involvement on managers' creation of budget shortfalls. The research model and hypothesis were tested using SmartPLS3 software with 250 survey samples from people who are working and have certain knowledge in the field of accounting and auditing in Vietnam. In order to further our knowledge of whether managers who are active in strategic planning are actually involved in strategic planning, we employ ideas from the theory of organisational commitment and self-determination or a lack of funds. The study will then show how strategic planning affects budget deficits and how organisational commitment and incentive for autonomy play a moderating role in this relationship.

Keywords: budget slack; planning participation; organisational commitment; autonomous motivation.

DOI: 10.1504/IJMCP.2024.139328

International Journal of Management Concepts and Philosophy, 2024 Vol.17 No.3, pp.340 - 357

Received: 20 May 2023
Accepted: 28 May 2023
Published online: 01 Jul 2024 *

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