• Journal of the Korea Convergence Society
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• v.8 no.11
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• pp.343-352
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• 2017

In this study, the empirical analysis was conducted if the authentic leadership, which recently became an issue as an alternative of leadership, plays the moderating role in the relation between the participative budgeting and the budgetary slack. The hypotheses was established based on the literature review and the results of preceding studies in accordance with the scientific research procedure and the questionnaires were collected from the commissioned officers in charge of financial businesses in the military organization. Out of 200 questionnaires collected, 180 questionnaires were used for final empirical analysis excluding incomplete questionnaires. The summary of the research results shown through the regression analysis is as follows. First, the participative budgeting has positive(+) effect on the budgetary slack. Second, The authentic leadership plays the moderating role in the relation between the participative budgeting and the budgetary slack.