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The effect of gender and code of ethics on budgetary slack ethical judgment: experimental evidence from Indonesia

Author

Listed:
  • Jurica Lucyanda
  • Mahfud Sholihin

Abstract

Purpose - This research aims to study budgetary slack from a behavioural perspective, especially examining the effect of gender and code of ethics on budgetary slack ethical judgment. Design/methodology/approach - This study adopts the experimental method of 2 × 3 between-subjects mixed factorial design with 102 participants to test the hypotheses. The participants are undergraduate and postgraduate accounting students at a major university in Indonesia. Findings - The results show that gender affects budgetary slack ethical judgment, in which women judge budgetary slack as more unethical than men. Additionally, the results indicate that individuals consider budgetary slack more unethical when a code of ethics is present than when it is absent. Originality/value - This study contributes to the management accounting literature and behavioural research by understanding budgetary slack from an ethical perspective. Additionally, this study contributes to ethics literature by identifying the effect of gender and code of ethics on budgetary slack righteous judgment.

Suggested Citation

  • Jurica Lucyanda & Mahfud Sholihin, 2023. "The effect of gender and code of ethics on budgetary slack ethical judgment: experimental evidence from Indonesia," Journal of Economics, Finance and Administrative Science, Emerald Group Publishing Limited, vol. 28(56), pages 273-286, May.
    • Handle: RePEc:eme:jefasp:jefas-05-2021-0044
    DOI: 10.1108/JEFAS-05-2021-0044
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    More about this item

    Keywords

    Behavioural research; Budgetary slack ethical judgment; Code of ethics; Experiment; Gender; Mixed factorial design; A22; A23; C90; D91; M41;
    All these keywords.

    JEL classification:

    • A22 - General Economics and Teaching - - Economic Education and Teaching of Economics - - - Undergraduate
    • A23 - General Economics and Teaching - - Economic Education and Teaching of Economics - - - Graduate
    • C90 - Mathematical and Quantitative Methods - - Design of Experiments - - - General
    • D91 - Microeconomics - - Micro-Based Behavioral Economics - - - Role and Effects of Psychological, Emotional, Social, and Cognitive Factors on Decision Making
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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