Modeling Mediating Role of Management Accounting Information System, Motivation, and Organizational Commitment in Strategic Planning and Health Service Manager's Creation of the Budgetary Slack

In the management accounting literature, budget slack is a topic which remains unsolved in budget control discussion. In this regard, the current study is conducted with the aim of identification of influential factors on budget slack of Ministry of Health and Medical Education thorough modeling the important factors on budget slack. Participation in strategic planning is regarded as an independent variable and management accounting information system, autonomous budget motivation, and emotional organization commitment, are mediating variables. The research methodology is a descriptive correlation from the survey approach. The population of the study consists of all managers in Ministry of Health, medical universities, and governmental hospitals who participate in budgeting in any way. Simple random sampling was used for this study, and the sample was 816 people. For testing the research hypothesis, SPSS and Amos software were used. The research results showed that participating of managers in strategic planning leads to more budget slack. Also, management accounting information system and emotional organizational commitment can play a significant role as a mediating variable, while autonomous budget motivation cannot play a role a mediating variable.