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One of the Behavioral Considerations in Implementing a Budgeting System

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One of the behavioral considerations in implementing a budgeting system has to do with the issue of budgetary slack.What are the positive and negative aspects of building slack into budgets from top management's point of view, and the employee's point of view (i.e., the individual responsible for building slack into the budget)?

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Employee's Perspective:
From the employe...

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