Author(s)

Ying Tong^*, Manoch Prompanyo

School of Management, Shinawatra University, Bangkok, Thailand.

Past research demonstrates that abuse supervision significantly impacts subordinates’ psychological distress, attitudes, workplace deviant behaviors and performance and thus has strong implications for organization. Most scholars believe that budget slack will lead to waste of resources and inefficient enterprises. How to restrain budget slack has always been one of the focus problems in budget practice and research. However, abuse supervision has not been explored in a budgeting context. Accordingly, we introduce the abusive supervision into the budget context and complement other negative behavior induced by abusive supervision to explore the influence path of abusive supervision on budget slack. Our results imply that the abusive supervision has a positive impact on budget slack of subordinate. In addition, emotional exhaustion played a fully mediating effect between abusive supervision and budget slack.

Abusive Supervision, Budget Slack, Emotional Exhaustion

Tong, Y. and Prompanyo, M. (2021) The Effect of Abusive Supervision on Budget Slack: The Mediating Role of Emotional Exhaustion. Open Journal of Accounting, 10, 17-29. doi: 10.4236/ojacct.2021.102003.