Does honesty on budgeting matter? New evidence from bibliometric analysis

Abstract

Budgeting serves as a framework for organizational financial planning and decision-making. However, the budgeting process often faces challenges from various factors, including the honesty of the managers involved. The role of manager honesty in budgeting is an important aspect that can significantly prevent budgetary slack and have an impact on the integrity and transparency of organizational finances. Therefore, understanding the correlation between manager honesty and budget preparation is very important. This study aims to determine the development map of research on honesty and budgeting using bibliometric analysis method. The analysis was conducted on articles published in Scopus indexed journals in the range of 1991-2023. With the number of incoming publication articles totaling 38 documents. Publication data collection is done using publish or perish, then the data is processed using Microsoft Excel and to visualize the data using VOS viewers. This research is to examine trends, citation patterns, the most popular authors and to find out the future of honesty and budgeting. It is hoped that this research can provide information and insights that can help practitioners and academics, especially in the field of budgeting.