SAWITRI, P. I.; MIMBA, N. P. S. H. Individual capacity as a moderator of the effects of budget emphasis, organizational commitment, and information asymmetry on budgetary slack. International journal of business, economics and management, [S. l.], v. 9, n. 3, p. 183-194, 2026. DOI: 10.21744/ijbem.v9n3.2505. Disponível em: https://sloap.org/journal/index.php/ijbem/article/view/2505. Acesso em: 6 aug. 2026.