Ramdeen, CollinTaylor, MarciaLee, Scott2024-04-262019-11-072019-01-01https://doi.org/10.7275/x2ed-fc29https://hdl.handle.net/20.500.14394/31043This study explores how the budgeting system impacts rooms department managers’ tendency to create budgetary slack. The results provide support for four hypotheses, specifically indicating that rooms department managers’ tendency to create budgetary slack does change with the setting and the way the budgeting system is implemented. The major practical implication of this study is that allowing rooms department managers to participate actively in the budgeting process seems to reduce their tendencies to create budgetary slack.budgetary slackbudgeting systemsslack detectionbudgetary participation hotelroom's divisionCorporate FinanceFinance and Financial ManagementFood and Beverage ManagementGaming and Casino Operations ManagementHospitality Administration and ManagementReal EstateTourism and Travelrefereed