Navigating the Ethical Terrain: Exploring the Intersection of Budgeting, Performance, and Organizational Culture
Abstract
bullying and unethical behavior. Drawing upon insights from scholarly literature, the research explores how budget targets can inadvertently
serve as instruments for managerial bullying, creating a toxic work environment characterized by undue pressure and compromised ethics.
The scope encompasses an analysis of the roles of budgeting and performance measurement in organizational decision-making and resource
allocation. It investigates their impacts on individuals, organizations, and society at large. By enhancing awareness of the potential pitfalls associated with management accounting tools, this study aims to contribute to the promotion of ethical practices and organizational well-being.
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DOI: http://dx.doi.org/10.18686/fm.v9i4.13077
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