Budgetary slack means that managers are asking more resources than strictly needed. Creating slack is considered as a general phenomenon in organizations, because people are used to “ask everything to get something”. Dr. Jolien De Baerdemaeker and Prof. dr. Werner Bruggeman, however, found in their research that top management can create conditions to reduce budgetary slack. How?
Read the article on the “Innovation today” blog. See also: Management Accounting Research, http://dx.doi.org/10.1016/j.mar.2015.06.002