Framework of scientific production on budgetary slack: : a systematic review from 2011 to 2021

• Autor(a) principal: Schmidt , Jefferson Leandro
• Data de Publicação: 2023
• Outros Autores: Strassburg , Udo, Toigo, Leandro Augusto
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: CAFI (São Paulo)
• Texto Completo: https://revistas.pucsp.br/index.php/CAFI/article/view/60015
• topic: Folga Orçamentária; Revisão Sistemática; Cenário da Produção Científica; Budget slack; Systematic review; Scenario of scientific production

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.