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Budget Type and Performance — The Moderating Effect of Uncertainty

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  • Susan Haka
  • Ranjani Krishnan

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  • Susan Haka & Ranjani Krishnan, 2005. "Budget Type and Performance — The Moderating Effect of Uncertainty," Australian Accounting Review, CPA Australia, vol. 15(35), pages 3-13, March.
    • Handle: RePEc:bla:ausact:v:15:y:2005:i:35:p:3-13
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2005.tb00247.x
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    References listed on IDEAS

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    1. Chapman, Christopher S., 1997. "Reflections on a contingent view of accounting," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 189-205, February.
    2. Podsakoff, Philip M. & Farh, Jiing-Lih, 1989. "Effects of feedback sign and credibility on goal setting and task performance," Organizational Behavior and Human Decision Processes, Elsevier, vol. 44(1), pages 45-67, August.
    3. Gordon, Lawrence A. & Narayanan, V. K., 1984. "Management accounting systems, perceived environmental uncertainty and organization structure: An empirical investigation," Accounting, Organizations and Society, Elsevier, vol. 9(1), pages 33-47, January.
    4. Gul, Ferdinand A. & Chia, Yew Ming, 1994. "The effects of management accounting systems, perceived environmental uncertainty and decentralization on managerial performance: A test of three-way interaction," Accounting, Organizations and Society, Elsevier, vol. 19(4-5), pages 413-426.
    5. Wright, Patrick M. & Kacmar, K. Michele, 1994. "Goal Specificity as a Determinant of Goal Commitment and Goal Change," Organizational Behavior and Human Decision Processes, Elsevier, vol. 59(2), pages 242-260, August.
    6. Govindarajan, V., 1984. "Appropriateness of accounting data in performance evaluation: An empirical examination of environmental uncertainty as an intervening variable," Accounting, Organizations and Society, Elsevier, vol. 9(2), pages 125-135, June.
    7. Bo-Goran Ekholm & Jan Wallin, 2000. "Is the annual budget really dead?," European Accounting Review, Taylor & Francis Journals, vol. 9(4), pages 519-539.
    8. Narayan S. Umanath & Manash R. Ray & Terry L. Campbell, 1993. "The Impact of Perceived Environmental Uncertainty and Perceived Agent Effectiveness on the Composition of Compensation Contracts," Management Science, INFORMS, vol. 39(1), pages 32-45, January.
    9. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.
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    Cited by:

    1. Abernethy, Margaret A. & Anderson, Shannon W. & Nair, Sujay & Jiang, Yile (Anson), 2021. "Manager ‘growth mindset’ and resource management practices," Accounting, Organizations and Society, Elsevier, vol. 91(C).
    2. Tiina Henttu-Aho, 2018. "The role of rolling forecasting in budgetary control systems: reactive and proactive types of planning," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(3), pages 327-360, December.
    3. Prabhu Sivabalan & Peter Booth & Teemu Malmi & David A. Brown, 2009. "An exploratory study of operational reasons to budget," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 49(4), pages 849-871, December.
    4. Odysseas Pavlatos & Hara Kostakis, 2023. "Moderating Role of Cost Accounting Information Quality on the Relationship Between the COVID‐19 Pandemic and Budgeting in Public Hospitals," Australian Accounting Review, CPA Australia, vol. 33(1), pages 14-30, March.
    5. Mareike Bergmann & Christian Brück & Thorsten Knauer & Anja Schwering, 2020. "Digitization of the budgeting process: determinants of the use of business analytics and its effect on satisfaction with the budgeting process," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(1), pages 25-54, April.
    6. Bernardino Benito & María-Dolores Guillamón & Francisco Bastida, 2015. "Budget Forecast Deviations in Municipal Governments: Determinants and Implications," Australian Accounting Review, CPA Australia, vol. 25(1), pages 45-70, March.
    7. Kabir, Humayun & Su, Li & Rahman, Asheq, 2020. "Firm life cycle and the disclosure of estimates and judgments in goodwill impairment tests: Evidence from Australia," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(3).
    8. Bhimani, Alnoor & Sivabalan, Prabhu & Soonawalla, Kazbi, 2018. "A study of the linkages between rolling budget forms, uncertainty and strategy," The British Accounting Review, Elsevier, vol. 50(3), pages 306-323.
    9. Ali Uyar & Cemil Kuzey, 2016. "Contingent Factors, Extent of Budget Use and Performance: A Structural Equation Approach," Australian Accounting Review, CPA Australia, vol. 26(1), pages 91-106, March.

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