1. Abernethy, M. A., & Bouwens, J. (2005). Determinants of accounting innovation implementation. Abacus, 41(3), 217–240.
2. Abernethy, M. A., & Brownell, P. (1999). The role of budgets in organizations facing strategic change: An exploratory study. Accounting, Organizations and Society, 24(3), 189-204.
3. Amin Eshayeri, A. (2024). The relationship between strategic performance and management accounting. Journal of Modern Management and Accounting Research Approaches, 8(28). [In Persian]
4. Anderson, M., & McAdam, R. (2004). A review of total quality management in practice. The TQM Magazine, 16(5), 258-265.
5. Asmara, R. W. (2024). The Influence of Budget Participation, Asymmetric Information, and Organizational Commitment on Budgetary Slack with Budget Emphasis as a Moderating Variable in the Langkat Regency Government. Formosa Journal of Multidisciplinary Research, 3(7), 2379–2400.
6. Atkinson, A. A., Kaplan, R. S., Matsumura, E. M., & Young, S. M. (2012). Management Accounting: Information for Decision-Making and Strategy Execution (6th ed.). Pearson Education.
7. Barwise, P., & Meehan, S. (2010). The Brand Value Debate: Measures, Drivers, and Implications. Journal of Brand Management, 17(5), 384–404.
8. Batt, C. E. (2025). Empirical budgeting research in accounting journals: Review, critique, and research agenda. Accounting, Finance & Governance Review, 34.
9. Bhilawa, L. and Kautsar, A. (2018). The determinants of relationship between budgetary participation and budgetary slack. International Journal of Academic Research in Accounting Finance and Management Sciences, 8(2).
10. Bhimani, A., & Keshtvarz, M. H. (1999). British management accountants: Strategically oriented. European Accounting Review, 8(3), 413–436.
11. Brownlie, D. (1999). Benchmarking your marketing process. Long Range Planning, 32(1), 88–95.
12. Cadez, S., & Guilding, C. (2008). An exploratory investigation of an integrated contingency model of strategic management accounting. Accounting, Organizations and Society, 33(7-8), 836-863.
13. Cescon, F., Paleari, S., & Iazzi, P. (2019). The role of management accounting in the sustainability reporting process: Evidence from Italian companies. Sustainability, 11(5), 1340.
14. Chenhall, R. H. (2003). Management control systems design within its organizational context: Findings from contingency-based research and directions for the future. Accounting, Organizations and Society, 28(2-3), 127-168.
15. Chenhall, R. H. (2008). Accounting for the horizontal organization: A review essay. Accounting, Organizations and Society, 33(4–5), 517–550.
16. Chenhall, R. H., & Langfield-Smith, K. (2007). Multiple perspectives of performance measures. European Management Journal, 25(4), 266-282.
17. Chenhall, R. H., & Morris, D. (1986). The impact of structure, environment, and interdependence on the perceived usefulness of management accounting systems. Accounting, Organizations and Society, 11(3), 233–243.
18. Cinquini, L., & Tenucci, A. (2010). The implementation of strategic management accounting: A multiple case study in Italian firms. International Journal of Management, 27(3), 123-141.
19. Cooper, R., & Kaplan, R. S. (1991). Profit priorities from activity-based costing. Harvard Business Review.
20. Davila, A. (2000). An exploratory investigation of an integrated contingency model of strategic management accounting. Management Accounting Research, 11(3), 333–361.
21. Dekker, H. C. (2003). Value chain analysis in interfirm relationships: A field study. Management.
22. Dewi, J. L. S. I., Ketut, S. I., Asmara, P. I. N. W., & Nyoman, B. I. D. (2024). The Effect of Budget Participation and Budget Emphasis on Budgetary Slack with Environmental Uncertainty and Tri Hita Karana Culture as Moderating Variables. RJOAS: Russian Journal of Agricultural and Socio-Economic Sciences, 7(151), 113-121.
23. Dewi, S., & Suartana, I. W. (2018). Tri Hita Karana Culture as a Moderate Influence of the Love of Money on Ethical Perception of Fraudulent Accounting Practices. International Journal of Sciences: Basic and Applied Research (IJSBAR)(2018) Volume, 40, 124-138.
24. Dmitrović-Šaponja, L., & Suljović, E. (2017). Strategic management accounting in the Republic of Serbia. Economic research-Ekonomska istraživanja, 30(1), 1829-1839.
25. Dreyfus, M. (2016). A Meta-Analysis of Budget Gap Research: Contradictions and Future Directions. Journal of Financial Management, 45(3), 215-234.
26. Drury, C. (2000). Management and Cost Accounting. Cengage Learning EMEA.
27. Drury, C. (2013). Management and cost accounting (8th ed.). Cengage Learning.
28. Dunk, A. S. (1993). The effect of budget emphasis and information asymmetry on the relation between budgetary participation and slack. The Accounting Review, 68(2), 400-410.
29. Ehsan, M., Jamaluddin, A., Tanggamani, V., Nordin, E., & Hussain, W. (2023). Budgetary slack: does it hurt organizations. International Journal of Academic Research in Business and Social Sciences, 13(6).
30. Elnathan, D., Lin, T. W., & Young, S. M. (1996). Benchmarking and management accounting: A framework for research. Journal of Management Accounting Research, 8, 37–54.
31. Etemadi, H., Dilami, Z. D., Bazaz, M. S., & Parameswaran, R. (2009). Culture, management accounting systems, and performance: A study of Iranian organizations. Advances in Accounting, 25(2), 216–225.
32. Fanani, Z. and Saudale, G. (2019). Influence of information asymmetry and self-efficacy on budgetary slack: an experimental study. Journal Akuntansi Dan Keuangan, 20(2), 62-72.
33. Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18(1), 39-50.
34. Freeman, R. E. (1984). Strategic management: A stakeholder approach. Pitman.
35. Guilding, C., Lin, J., & McManus, L. (2000). The effect of the competitive environment on the use of management accounting techniques: An Australian study. The British Accounting Review, 32(3), 381-400.
36. Hair, J., Hollingsworth, C. L., Randolph, A. B., & Chong, A. Y. L. (2017). An updated and expanded assessment of PLS-SEM in information systems research. Industrial management & data systems, 117(3), 442-458.
37. Handoyo, S., Fauziya, A., Hardinto, W., Riantika, R., & Safitri, W. (2022). Can organizational commitment, locus of control, and ethical considerations moderate the relationship between budget participation and budgetary slack. International Journal of Economics Business and Management Research, 06(06).
38. Henseler, J., Ringle, C. M., & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the academy of marketing science, 43(1), 115-135.
39. Hopwood, A. G. (1972). An empirical study of the role of accounting data in performance evaluation. Journal of Accounting Research, 10(3), 156-182.
40. Ittner, C. D., & Larcker, D. F. (1997). Product development cycle time and organizational performance. Journal of Marketing Research, 34(1), 13-23.
41. Jensen, M. C. (2001). Corporate budgeting is broken—Let's fix it. Harvard Business Review.
42. Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305-360.
43. Kaplan, R. S., & Norton, D. P. (1996). The balanced scorecard: Translating strategy into action. Harvard Business Press.
44. Keller, Lane K. (2013). Strategic Brand Management: Building, Measuring, and Managing Brand Equity. UK: Pearson Education Limited.
45. Kepramareni, P., Yuliastuti, I., & Dewi, G. (2020). Environmental uncertainty in moderating budgetary participation and organizational commitment to budgetary slack. Mix Jurnal Ilmiah Manajemen, 10(3), 400.
46. Krutova, L. S., Karpova, D. P., & Rybakova, O. V. (2020). Features of Using Fin-Tech Solutions for Environmental Risk Insurance. DIGITAL FINANCE 2020 (DF2020), 134.
47. Kurnianto, S. and Sulistyawati, N. (2023). Role of organizational politics in the relationship of participative budgeting with budgetary slack and performanced based budgeting. Jurnal Riset Akuntansi Dan Bisnis Airlangga, 8(1), 1470-1487.
48. Kusnadi, N., Oktavia, R., Sukmasari, D., & Yuliansyah, Y. (2021). The effect of budget participation on budgetary slack with communication as a moderating variable: A study of companies in Batam. Journal of Financial and Managerial Accounting, 3(1), 31-49.
49. Langfield-Smith, K. (2008). Strategic management accounting: How the use of accounting information aids decision-making and enhances performance. The Routledge Companion to Strategic Management.
50. Lee, J., & Park, S. (2022). The impact of environmental uncertainty and emphasis on budget targets on the budget gap in South Korean manufacturing industries. Journal of Business Research, 142, 123-134.
51. Lueg, R., & Borisov, B. G. (2014). Archival or perceived measures of environmental uncertainty? Conceptualization and new empirical evidence. European Management Journal, 32(4), 658-671.
52. Maskell, B. H., & Kennedy, F. A. (2007). Why Do We Need Lean Accounting and How Does It Work? Journal of Corporate Accounting & Finance, 18(6), 59–73.
53. Merchant, K. A., Van der Stede, W. A., & Zheng, L. (2003). Disciplinary constraints on the advancement of knowledge: the case of organizational incentive systems. Accounting, Organizations and Society, 28(2-3), 251-286.
54. Miller, K., Miller, M., Moran, M., & Dai, B. (2018). Data Management Life Cycle, Final report (No. PRC 17-84 F). Texas A&M Transportation Institute.
55. Monden, Y. (2011). Toyota Production System: An Integrated Approach to Just-In-Time (4th ed.). CRC Press.
56. Moslemi, A., Mirsamie, S. F., & Ahanchi, M. (2021). Investigating the relationship between management accountants and strategic management accounting and its association with organizational culture and information systems, Journal of Modern Research Approaches in Management and Accounting, 5(76), 1-14. [In Persian]
57. Namazi, M., & Rezaei, G. (2020). Comprehensive framework for controlling budgetary slack in governmental agencies via strategic management accounting. The Journal of Planning and Budgeting, 25(3), 3–31.
58. Namazi, M., & Rezaei, G. (2024). Modelling the role of strategic planning, strategic management accounting information system, and psychological factors on the budgetary slack. Accounting Forum, 48(2), 279–306.
59. Namazi, M., Nazemi, A., Namazi, N. R., & Moazzeni, E. (2023). Investigating Performance-based Budgeting and Performance Control in Iran's Executive Apparatus Using Balanced Scorecard Technique. Empirical Studies in Financial Accounting, 20(77), 37-72.
60. Nik Abdullah, N. H., Krishnan, S., Mohd Zakaria, A. A., & Morris, G. (2022). Strategic management accounting practices in business: A systematic review of the literature and future research directions. Cogent Business & Management, 9(1), 2093488.
61. Nunnally, J. C., & Bernstein, I. H. (1994). Psychometric Theory (3rd ed.). New York: McGraw-Hill.
62. Ojra, J., Opute, A., & Alsolmi, M. (2021). Strategic management accounting and performance implications: a literature review and research agenda. Future Business Journal, 7(1).
63. Otley, D. T. (1999). Performance management: A framework for management control systems research. Management Accounting Research, 10(4), 363-382.
64. Pickering, J. (2023). Can democracy accelerate sustainability transformations? Policy coherence for participatory co-existence. International Environmental Agreements: Politics, Law and Economics, 23(2), 141-148.
65. Porter, M. E. (1985). Competitive Advantage: Creating and Sustaining Superior Performance. Free Press.
66. Raggio, R. D., & Leone, R. P. (2007). The theoretical separation of brand equity and brand value: Managerial implications for strategic planning. Journal of Brand management, 14(5), 380-395.
67. Rashid, M. M., Ali, M. M., & Hossain, D. M. (2020). Revisiting the relevance of strategic management accounting research. PSU Research Review, 4(2), 129-148.
68. Saarinen, J. (2021). Budgetary slack creation and control methods: A literature review.
69. Shank, J. K., & Govindarajan, V. (1992). Strategic Cost Management and the Value Chain. Journal of Management Accounting Research, 4(1), 179–197.
70. Shields, J. F., & Shields, M. D. (1998). Antecedents of participative budgeting. Accounting, organizations and society, 23(1), 49-76.
71. Shields, M. D., & Young, S. M. (1993). Managing the boundary between production and accounting: The influence of organizational culture. Journal of Management Accounting Research, 5, 77–99.
72. Sinaldi, A. H., Riduwan, A., & Priyadi, M. P. (2023). The Effect Of Moral Equity, Locus Of Control, Environmental Uncertainty, Organizational Commitment, Reward, And Motivation On Budgetary Slack: Participatory Budgeting As A Moderating Variable. Lead Journal of Economy and Administration, 2(1), 22-41.
73. Suriyanti, L. H., Md Nasir, N. A., & Zainuddin, S. A. (2024). Research trend on strategic management accounting techniques in business: a bibliometric analysis approach. Asia-Pacific Management Accounting Journal (APMAJ), 19(3), 25-47.
74. Van der Heijden, K. (2005). Scenarios: the art of strategic conversation. John Wiley & Sons.
75. Widanaputra, A. A., & Mimba, N. P. S. H. (2014). The influence of participative budgeting on budgetary slack in composing local governments’ budget in Bali province. Procedia-Social and Behavioral Sciences, 164, 391-396.
76. Womack, J. P., & Jones, D. T. (1996). Lean Thinking: Banish Waste and Create Wealth in Your Corporation. Simon & Schuster.
77. Zhou, F., Liu, Y., Traiwannakij, S., & Triatmanto, B. (2025). Strategic budgeting and budgeting evaluation effects on China’s manufacturing companies’ performance. Journal of Risk and Financial Management, 18(4), 172.