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Journal of Economics Finance and Management Studies
Article . 2025 . Peer-reviewed
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ZENODO
Article . 2025
License: CC BY
Data sources: ZENODO
ZENODO
Article . 2025
License: CC BY
Data sources: Datacite
ZENODO
Article . 2025
License: CC BY
Data sources: Datacite
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Meta-Analysis of the Relationship Between Budget Participation and Budget Slack

Authors: Dandes Rifa; Ariella Kirana Adisyah; Masharya Egi; Asmarita; Zaitul; Desi Ilona;

Meta-Analysis of the Relationship Between Budget Participation and Budget Slack

Abstract

This meta-analysis examines the relationship between budget participation and budgetary slack by synthesising findings from multiple empirical studies conducted across public and private sector organisations. Drawing on studies with diverse contexts and methodologies, the analysis aims to provide a comprehensive estimate of the overall effect size and to assess potential sector-specific differences. The results reveal a small but statistically significant positive relationship between budget participation and budgetary slack, suggesting that greater involvement in the budgeting process may create opportunities for individuals to introduce slack. Subgroup analysis suggests that this relationship is slightly stronger in the public sector compared to the private sector, although no significant difference was found between the two sectors. Funnel plot analyses show no substantial evidence of publication bias, and the heterogeneity across studies is low, supporting the consistency of the findings. The study contributes to the theoretical understanding by highlighting the complex dynamics of participatory budgeting, where intended benefits, such as enhanced motivation and information sharing, may coexist with unintended behaviours, like slack creation. Practically, the results underscore the importance of coupling participative budgeting processes with appropriate control mechanisms to mitigate the risk of opportunistic behaviour. Limitations of the analysis include measurement inconsistencies, the predominance of cross-sectional data, and the need for deeper exploration of moderating variables. Future research is encouraged to adopt longitudinal designs and to examine contextual and psychological factors that may influence the budget participation–budgetary slack relationship.

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Keywords

budget participation, budget slack, meta-analysis

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
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