Sawitri, P. I., and N. P. S. H. Mimba. “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, vol. 9, no. 3, Aug. 2026, pp. 183-94, doi:10.21744/ijbem.v9n3.2505.