Emotional exhaustion, as a kind of exhausted negative psychological state, have an impact on individual work behavior, job performance, turnover rate, job satisfaction and so on. In the practice, the negative impact of budget slack on budget management cannot be ignored. The existence of budget slack makes the budget fail to achieve its proper function, which violates the planning function of the budget. The budget slack conceals the real resource demand, profitability and financial situation of the enterprise, which makes it impossible for the owner to make an accurate judgment and decision. However, the impact of emotional exhaustion on budget slack is unknown. This paper introduces the psychological state of emotional exhaustion into budget research and explores the causes of budget slack from internal psychology. Our results imply that when subordinates are emotionally exhausted, they tend to give up their insistence on honesty and prefer a relaxed budget. In addition, the moral identity negatively moderates the relationship between emotional exhaustion and budget slack of subordinate.
References
[1]
Aiken, L. S., & West, S. G. (1991). Multiple Regression. Beverly Hills, CA: Sage Publishing.
[2]
Aquino, K. F., & Reed, A. I. (2000). Moral Identity and the Expanding Circle of Moral Regard toward Out-Groups. Journal of Personality and Social Psychology, 84, 1270-1286. https://doi.apa.org/doi/10.1037/0022-3514.84.6.1270
[3]
Aquino, K., & Reed, A. I. (2002). The Self-Importance of Moral Identity. Journal of Personality & Social Psychology, 83, 1423-1440. https://doi.apa.org/doi/10.1037/0022-3514.83.6.1423
[4]
Brink, A. G., Coats, J. C., & Rankin, F. W. (2017). Deceptive Superiors and Budgetary Reporting: An Experimental Investigation. Journal of Management Accounting Research, 29, 79-91. https://doi.org/10.2308/jmar-51591
[5]
Brown, J. L., Fisher, J. G., Peffer, S. A., & Sprinkle, G. B. (2017). The Effect of Budget Framing and Budget-Setting Process on Managerial Reporting. Journal of Management Accounting Research, 29, 31-44. https://doi.org/10.2308/jmar-51535
[6]
Chen, R., & Qin, Q. (2011). Relationship between Emotional Labor and Depression and Anxiety: The Mediating Role of Emotional Exhaustion. Psychological Science, 34, 676-679.
[7]
Davidson, D., & Stevens, D. (2013). Can a Code of Ethics Improve Manager Behavior and Investor Confidence? An Experimental Study. The Accounting Review, 88, 51-74. https://doi.org/10.2308/accr-50272
[8]
Deng, D., Liu, H., Xie, H., & Miao, X. (2014). The Role of External Control and Self-Control in Suppressing Budget Slack: An Experimental Study Based on Difference Investigation and Moral Cognition. Accounting Research, No. 4, 49-57+96.
[9]
Douthit, J., & Stevens, D. (2015). The Robustness of Honesty Effect on Budget Proposals when the Superior has Rejection Authority. The Accounting Review, 90, 467-493. https://doi.org/10.2308/accr-50937
[10]
Golparvar, M. (2015). Unconventional Functions of Deviant Behaviors in the Relationship between Job Stress and Emotional Exhaustion: Three Study Findings. Current Psychology, 35, 269-284. https://doi.org/10.1007/s12144-014-9292-8
[11]
Hobson, J. L., Mellon, J. M., & Stevens, D. E. (2011). Determinants of Moral Judgments Regarding Budgetary Slack: An Experimental Examination of Pay Scheme and Personal Values. Behavioral Research in Accounting, 23, 87-107. https://doi.org/10.2308/bria.2011.23.1.87
[12]
Ju, D., Qin, X., & Xu, M. (2016). Boundary Conditions of the Emotional Exhaustion-Unsafe Behavior Link: The Dark Side of Group Norms and Personal Control. Asia Pacific Journal of Management, 33, 113-140. https://doi.org/10.1007/s10490-015-9455-7
[13]
Kavussanu, M., Stanger, N., & Ring, C. (2015). The Effects of Moral Identity on Moral Emotion and Antisocial Behavior in Sport. Sport, Exercise, and Performance Psychology, 4, 268-279. https://doi.apa.org/doi/10.1037/spy0000040
[14]
Kim, S., Hwang, J., & Lee, D. (2008). Prefrontal Coding of Temporally Discounted Values during Intertemporal Choice. Neuron, 59, 161-172. https://doi.org/10.1016/j.neuron.2008.05.010
[15]
Lawrence, E. R., & Michele Kacmar, K. (2017). Exploring the Impact of Job Insecurity on Employees Unethical Behavior. Business Ethics Quarterly, 27, 39-70. https://doi.org/10.1017/beq.2016.58
[16]
Li, Y. X., & Li, Y. M. (2006). Preliminary Discussion on the Evaluation Standard of Job Burnout. Psychological Science, 29, 148-150.
[17]
Libby, T., & Murray Lindsay, R. (2011). Beyond Budgeting or Budgeting Reconsidered? A Survey of North-American Budgeting Practice. Management Accounting Research, 21, 56-75. https://doi.org/10.1016/j.mar.2009.10.003
[18]
Little, H. T., Magner, N. R., & Welker, R. B. (2002). The Fairness of Formal Budgetary Procedures and Their Enactment Relationships with Managers Behavior. Group & Organization Management, 27, 209-225. https://doi.org/10.1177%2F10501102027002003
[19]
Liu, F., Li, J., & Yang, L. (2017). Research on the Relationship between Corporate Social Responsibility, Moral Identity and Employee Organization Citizen Behavior. Chinese Soft Science, No. 6, 117-129.
Maslach, C., Schaufeli, W. B., & Leiter, M. P. (2001). Job Burnout. Annual Review of Psychology, 52, 397-422. https://doi.org/10.1146/annurev.psych.52.1.397
[22]
Mazar, N., Amir, O., & Ariely, D. (2008). The Dishonesty of Hones People: A Theory of Self-Concept Maintenance. Journal of Marketing Research, 45, 633-644. https://doi.org/10.1509%2Fjmkr.45.6.633
[23]
Merchant, K. A. (1985). Budgeting and the Propensity to Create Budgetary Slack. Accounting, Organizations and Society, 10, 201-210. https://doi.org/10.1016/0361-3682(85)90016-9
[24]
Merchant, K. A., & Manzoni, O. (1989). The Achievability of Budget Targets in Profit Centers: A Field Study. In C. Emmanuel, D. Otley, & K. Merchant (Eds), Readings in Accounting for Management Control (pp. 496-520). Boston, MA: Springer. https://doi.org/10.1007/978-1-4899-7138-8_23
[25]
Mitchell, M. S., Bear, M. D., Ambrose, M. L., Folger, R., & Palmer, N. F. (2017). Cheating under Pressure: A Self-Protection Model of Workplace Cheating Behavior. Journal of Applied Psychology, 103, 54-73. https://doi.apa.org/doi/10.1037/apl0000254
[26]
Mobley, W. H., Griffeth, R. W., Hand, H. H., & Meglino, B. M. (1979). Review and Conceptual Analysis of the Employee Turnover Process. Psychological Bulletin, 86, 493-522. https://content.apa.org/doi/10.1037/0033-2909.86.3.493
[27]
Onsi, M. (1973). Factor Analysis of Behavioral Variables Affecting Budgetary Slack. The Accounting Review, 48, 535-548.
[28]
Ormiston, M. E., & Wong, E. M. (2013). License to Ill: the Effects of Corporate Social Responsibility and CEO Moral Identity on Corporate Social Irresponsibility. Personnel Psychology, 66, 861-893. https://doi.org/10.1111/peps.12029
[29]
Passini, S. (2016). Concern for Close or Distant Others: the Distinction between Moral Identity and Moral Inclusion. Journal of Moral Education, 45, 74-68. https://doi.org/10.1080/03057240.2016.1156522
[30]
Reynolds, S. J., & Ceranic, T. L. (2007). The Effects of Moral Judgment and Moral Identity on Moral Behavior: An Empirical Examination of the Moral Individual. Journal of Applied Psychology, 92, 1610-1624. https://doi.apa.org/doi/10.1037/0021-9010.92.6.1610
[31]
Schatzberg, J. W., & Stevens, D. E. (2008). Public and Private Forms of Opportunism within the Organization: A Joint Examination of Budget and Effort Behavior. Journal of Management Accounting Research, 20, 59-81. https://doi.org/10.2308/jmar.2008.20.1.59
[32]
Skarlicki, D. P., Van Jaarsveld, D. D., & Shao, R. (2016). Extending the Multifocal Perspective: The Role of Supervisor Justice and Moral Identity in the Relationship between Customer Justice and Customer-Directed Sabotage. Journal of Applied Psychology, 101, 108-121. https://doi.apa.org/doi/10.1037/apl0000034
[33]
Stevens, D. E. (2002). The Effects of Reputation and Ethics on Budgetary Slack. Journal of Management Accounting Research, 14, 153-171. https://doi.org/10.2308/jmar.2002.14.1.153
[34]
Subramaniam, N., & Mia, L. (2003). A Note on Work-Related Values, Budget Emphasis and Manager’s Organisational Commitment. Management Accounting Research, 14, 389-408. https://doi.org/10.1016/j.mar.2003.07.001
[35]
Tayler, W. B., & Bloomfield, R. J. (2011). Norms, Conformity, and Controls. Journal of Accounting Research, 49, 753-790. https://doi.org/10.1111/j.1475-679X.2011.00398.x
[36]
Tijdink, J. K., Vergouwen, A. C., & Smulders, Y. M. (2014). Emotional Exhaustion and Burnout among Medical Professors; A Nationwide Survey. BMC Medical Education, 14, Article No. 183. https://doi.org/10.1186/1472-6920-14-183
[37]
Webb, R. A. (2002). The Impact of Reputation and Variance Investigations on the Creation of Budget Slack. Accounting Organization and Society, 27, 361-378. https://doi.org/10.1016/S0361-3682(01)00034-4
[38]
Wen, Z., Zhang, L., & Hou, J. (2006). Mediated Moderator and Moderated Mediator. Act Psychologica Sinica, 38, 448-452.
[39]
Wu, M., Shao, X., & Sun, X. (2017). Relationship between Service-Oriented Leadership, Moral Identity and UPB. Applied Psychology, 23, 152-161.
[40]
Yang, J., & Wang, X. (2015). Moral Leadership and Employee Unethical Behavior, Altruistic Behavior: the Mediating Role of Moral Evading. Psychological Science, 38, 693-699.
[41]
Yang, J., Wang, X., Lu, L., & Zhang, L. (2010). A Study on the Relationship between Moral Evasion and Academic Deception of College Students. Psychological Development and Education, 26, 364-370.
[42]
Yu, Z., Yuan, G., & Liu, G. (2004). Research on the Framework of Budget Management System of Group. Accounting Research, No. 8, 21-28.
[43]
Zeng, X. (2011). Foreign Research Progress on Moral Identity. Journal of Chongqing Technology and Business University, 4, 20-25.
[44]
Zhang, F., & Liao, J. (2017). Ethical Leadership and Ethical Issues Report: The Role of Moral Effectiveness and Moral Identity. Management Comments, 29, 94-105.
[45]
Zhang, L., Lin, Y. C., & Zhang, L. (2014). Effects of Job Insecurity on Emotional Exhaustion: Moderating of Social Support. Scientific Research Management, 35, 91-98.
[46]
Zheng, Q., Ye, B., & Cong, L. (2016). The Influence of Moral Evasion on College Students’ Network Attack: The Mediating Role of Moral Identity and the Moderate of Gender. Chinese Journal of Clinical Psychology, 24, 714-716.
