HypothesesSlack across Projects in

Hypotheses
Slack across Projects in SEQ and DEL
We now present hypotheses that are specific to our experiment. Our first hypothesis, which
relates only to sequential
SEQ and delayed
DEL budgeting settings, concerns the difference in
slack that may be created between first- and second-project funding decisions. Our background
discussion suggests that three factors might cause slack creation to decline across projects and that
this effect would be greater in SEQ settings. First, subordinates may desire to manage their image
by reducing slack across projects to mend an unfavorable impression caused by a high budget
regarding the first project. This rationale is true for both SEQ and DEL settings. Second, if subordinates submit a high budget for the first project, guilt may ensue. Subordinates in SEQ may
attempt to alleviate this guilt by submitting a relatively lower budget for the second project.6
However, because subordinates in DEL see costs of both projects simultaneously, they might view
the two budgets as a single reporting decision and thus not be affected as much by guilt or
remorse. Third, in SEQ there is uncertainty about the second project at the time subordinates
submit their first-project budget. If subordinates in SEQ have a target in mind for how much slack
they wish to acquire, they may submit a higher budget request for the first project to guard against
a high second-project cost. This last effect would clearly not be present in DEL. One contrary
argument is lying about the first project may break down a psychological barrier to lying about the
second. Overall, our discussion supports the expectation that slack will decline across projects
within SEQ and DEL settings and that the decline will be greater in SEQ than in DEL settings.
However, due to possible confounding factors we test only the between-treatment effect.7
H1: The decrease in slack between the first and second projects will be greater in sequential

SEQ than in delayed
DEL budgeting settings.

Results (Indonesian) 1:

HipotesisKendur di seluruh proyek di SEQ dan DELKini kami hadirkan hipotesis yang khusus untuk percobaan. Hipotesis kami pertama, yanghanya berhubungan SEQ berurutan dan tertunda DEL penganggaran pengaturan, mengenai perbedaankekosongan yang dapat dibuat antara pertama dan kedua-proyek keputusan pendanaan. Latar belakang kamidiskusi menunjukkan bahwa tiga faktor mungkin menyebabkan kendur penciptaan menurun di seluruh proyek dan bahwaEfek ini akan lebih besar dalam pengaturan SEQ. Pertama, bawahan mungkin keinginan untuk mengelola citra merekadengan mengurangi kendur di proyek-proyek untuk memperbaiki kesan yang tidak menguntungkan yang disebabkan oleh anggaran tinggimengenai proyek pertama. Alasan ini benar untuk pengaturan SEQ dan DEL. Kedua, jika bawahan mengirimkan tinggi anggaran untuk proyek pertama, rasa bersalah mungkin terjadi. Bawahan dalam SEQ mungkinupaya untuk mengurangi rasa bersalah ini dengan mengirimkan anggaran relatif lebih rendah untuk project.6 keduaNamun, karena bawahan di DEL melihat biaya kedua proyek secara bersamaan, mereka mungkin melihatdua anggaran sebagai singel pelaporan keputusan dan dengan demikian tidak terpengaruh banyak oleh rasa bersalah ataupenyesalan. Ketiga, di SEQ ada ketidakpastian tentang proyek kedua di bawahan waktuKirimkan anggaran proyek pertama mereka. Jika bawahan dalam SEQ memiliki target dalam pikiran untuk berapa banyak kendurmereka berharap untuk memperoleh, mereka dapat mengajukan permintaan anggaran yang lebih tinggi untuk proyek pertama untuk menjaga terhadapkedua proyek biaya yang tinggi. Efek terakhir ini jelas tidak akan hadir di DEL. Sebaliknya satuargument is lying about the first project may break down a psychological barrier to lying about thesecond. Overall, our discussion supports the expectation that slack will decline across projectswithin SEQ and DEL settings and that the decline will be greater in SEQ than in DEL settings.However, due to possible confounding factors we test only the between-treatment effect.7H1: The decrease in slack between the first and second projects will be greater in sequential
SEQ than in delayed
DEL budgeting settings.