Reducing budgetary slack through government internal control system: insights from structural equation modelling and artificial neural network approach

Research aims: This study investigates the important role of Government Internal Control System (GICS) elements in reducing budgetary slack in Public Higher Education Institutions (HEIs). Design/Methodology/Approach: Partial Least Squares Structural Equation Modelling (PLS-SEM) and Artificial Neural...

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Главные авторы:	Fara Fitriyani, Dwi Ratmono
Формат:	Artigo
Язык:	Inglês
Опубликовано:	Universitas Muhammadiyah Yogyakarta 2024-10-01
Серии:	Journal of Accounting and Investment
Предметы:	budgetary slack government internal control system
Online-ссылка:	https://journal.umy.ac.id/index.php/ai/article/view/21810
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