Browsing by Author "Toigo, Leandro Augusto"

Now showing 1 - 1 of 1
  • Thumbnail Image
    Publication
    Cenário internacional da produção científica sobre folga orçamentária : uma revisão sistemática no período de 2011 a 2021
    (Pontifícia Universidade Católica de São Paulo - PUC/SP, 2023) Schmidt , Jefferson Leandro; Strassburg , Udo; Toigo, Leandro Augusto
    The aim of this study was to analyze the scenario of scientific production on budget slack. The typology used is a systematic review of the literature conducted according to the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) methodology, which consists of a list of items to be followed as a protocol (Moher et al., 2009).  From this, a search was carried out in the web of science, emerald, scopus and science direct databases between May and June 2022, using as descriptors; "Budget Slack" or "Budgetary Slack" or "Budgeting Slack" and also, with a period of time (2011-2021). A total of 299 articles were found and exclusion criteria were applied, resulting in 44 articles. The findings indicate the existence of 43 themes that articulate directly and indirectly the variable budget slack. Among the main ones, budget participation is found in 23 articles, informational asymmetry (8), honesty (6), organizational commitment (6), culture (5) and budget control (4). Regarding contributions, the research provides a relevant synthesis of the productions about the budget gap for other researchers on the subject who can from this study produce new reflections through analysis and critical reflections.