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Budi Hartono Kusuma

Publication by same author

Abstract: Budgetary slack is an example of dysfunctional behavior as a result of the participative budgeting process. Budgetary slack is the behavior of making underestimated revenue and overestimated cost. The purpose of budgetary slack is to make budget target easier to achieve and also to make the performa...
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Abstract: This study examines the relevance of four behavioural theories such as Theory of Reasoned Action (TRA), Theory of Planned Behaviour (TPB), Fraud Diamond Theory (FDT) and Triangle of Fraud Action (TFAT) in the niche area of fraud prevention, detection and response. As noted by the American Institute ...
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