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This study empirically investigates the potential moderating effect of broad scope managerial accounting system use on several variables previously shown to contribute to the formation of budgetary slack. It is hypothesized that the additional information provided via a broad scope managerial accounting system would reduce uncertainty for managers and eliminate a portion of the need to build excess slack into the budget. Survey data collected from Fortune 1000 managers indicates that the use of broad scope managerial accounting systems does not moderate the impact of budget emphasis, budget participation and perceived environmental uncertainty on the propensity to create budget slack.

journal of computer information systems

Do Broad Scope Managerial Accounting Systems Moderate the Effects of Budget Emphasis, Budget Participation and Perceived Environmental Uncertainty on the Propensity to Create Budgetary Slack?