Constitution of budgetary slack in the budgetary planning and control process: evidence from two family businesses
DOI:
https://doi.org/10.5007/2175-8069.2024.e94882Keywords:
Budgetary Slack, Family Businesses, Heterogeneity, Structuring TheoryAbstract
The research aims to understand and discuss the constitution of budgetary slack in the planning and control process of two- family businesses with different management structures, from the perspective of Structuring Theory. Using a qualitative approach, two case studies were carried out in two family businesses, with different management compositions. The categories analyzed were: respondent profile, family involvement in management and constitution of budgetary slack. It was possible to understand the companies share the vision of budget process relevance, but with particularities regarding this process depending on the profile of family involvement in business management. Among the research contributions is the development in the management area with the Structuring Theory support, the results bring an in-depth analysis in two companies with heterogeneous management compositions, it was identified how much the managers who use the budget knew the concept of budgetary slack and whether the structure of the Management Control System impacts the constitution of budgetary slack.
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