An Experimental Research About The Influence Of Past Behavior Experience And Budgetary Emphasis On The Budget Responsible Person’s Behavior Intention Of Budgetary Slack

Recently, the overall budget management becomes a significant tool in the enterprise management control. The overall budget management plays an important role for resource allocation, costs reduction and organizational performance improvement in the enterprise management control. Meanwhile, the overall budget management also brings some side effect to enterprise. Budgetary slack is one. The literature mainly focus on the behavior motivation of budgetary slack, but lacks of studying the driving factors of budget responsible person’s behavior intention of budgetary slack from the individual moral decision-making perspective.This research studies the driving factors of the budget responsible person’s behavior intention of budgetary slack from the individual moral decision-making perspective. This study is based on the theory of Planned Behavior that can strongly explain behavior intention. This study extends the original theory in the budgetary scenarios by adding budgetary emphasis, past behavior experience and moral orientation to explore the effects of each variable on the behavior intention of budgetary slack.This study uses the method of questionnaire research and data statistics. This study implements SEM (Structural Equation Modeling) to apply data statistics and correlation hypothesis testing.Conclusions of this study:(1) The attitude of budgetary slack has the complete mediating effect on beliefs and evaluation of budgetary slack and behavior intention of budgetary slack; Subjective norm of budgetary slack has the complete mediating effect on faith motivation of budgetary slack and the behavior intention of budgetary slack; Perceived behavioral control of budgetary slack has a partial mediating effect on the perceived intensity of budgetary slack and behavior intention of budgetary slack.(2) Moral orientation can affect the behavior intention of budgetary slack, and specially the idealism can negatively and relativism can positively affect behavior intention of budgetary slack.(3) The past behavior can positivelyaffect behavior intention of budgetary slack.(4)Budgetary emphasis has the moderating effecton perceived behavior control of budgetary slack and behavior intention of budgetary slack.