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Uncertainty And Evaluation Based On Controllable Performance

Author

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  • DEMSKI, JS

Abstract

No abstract is available for this item.

Suggested Citation

  • Demski, Js, 1976. "Uncertainty And Evaluation Based On Controllable Performance," Journal of Accounting Research, Wiley Blackwell, vol. 14(2), pages 230-245.
    • Handle: RePEc:bla:joares:v:14:y:1976:i:2:p:230-245
    DOI: http://hdl.handle.net/10.2307/2490542
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    Citations

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    Cited by:

    1. Jacob Zureich, 2023. "The (Un)Controllability Principle: The Benefits of Holding Employees Accountable for Uncontrollable Factors," Journal of Accounting Research, Wiley Blackwell, vol. 61(2), pages 653-690, May.
    2. Cuguero-Escofet, Natalia & Rosanas, Josep M., 2012. "The just design and use of management control systems as requirements for goal congruence," IESE Research Papers D/949, IESE Business School.
    3. Chow, Chee W. & Shields, Michael D. & Wu, Anne, 1999. "The importance of national culture in the design of and preference for management controls for multi-national operations," Accounting, Organizations and Society, Elsevier, vol. 24(5-6), pages 441-461, July.
    4. Cugueró-Escofet, Natalia & Rosanas, Josep Maria, 2013. "Social Dynamics of Justice: How the Ex-Ante and Ex-Post Justice Interplay With Formal and Informal Elements of Management Control Systems," IESE Research Papers D/1073, IESE Business School.
    5. Françoise Giraud, 2002. "Responsabilité et contrôlabilité:une approche empirique," Revue Finance Contrôle Stratégie, revues.org, vol. 5(1), pages 77-99, March.
    6. Françoise Giraud, 2001. "Responsabilite Et Controlabilite : Une Approche Empirique," Post-Print halshs-00584630, HAL.
    7. Tuan Zainun Tuan Mat* & Nur Shahirah Adilah Mohd Sairazi & Fadzlina Mohd Fahmi & Sharifah Nazatul Faiza Syed Mustapha Nazri & Sharina Tajul Urus, 2018. "Determinants of Budgetary Slack Creation: A Study in Malaysian Local Authorities," The Journal of Social Sciences Research, Academic Research Publishing Group, pages 1040-1050:5.
    8. Robert M. Gillenkirch & Heike Kreienbaum, 2017. "What guides subjective performance evaluation: Incentive alignment or norm enforcement?," Review of Managerial Science, Springer, vol. 11(4), pages 933-957, October.
    9. Demartini, Maria Chiara & Otley, David, 2020. "Beyond the system vs. package dualism in Performance Management Systems design: A loose coupling approach," Accounting, Organizations and Society, Elsevier, vol. 86(C).
    10. Cools, Martine & Emmanuel, Clive & Jorissen, Ann, 2008. "Management control in the transfer pricing tax compliant multinational enterprise," Accounting, Organizations and Society, Elsevier, vol. 33(6), pages 603-628, August.
    11. repec:arp:tjssrr:2019:p:173-183 is not listed on IDEAS
    12. Cuguero, Natalia & Rosanas, Josep M., 2011. "The next generation of management control systems: Justice and fairness as antecedents for goal congruence," IESE Research Papers D/917, IESE Business School.
    13. Alexander Niess, 2007. "Je Ne Veux Pas Faire Ou Je Ne Peux Pas Faire ? Apports Epistemologiques Et Methodologiques De La Philosophie De Paul Ricoeur A La Critique Du Concept D'Agence," Post-Print halshs-00544961, HAL.
    14. Pascal Langevin & Gérald Naro, 2003. "Controle Et Comportements : Une Revue De La Litterature Anglo-Saxonne," Post-Print halshs-00582794, HAL.
    15. Guilding, Chris & Lamminmaki, Dawne & Drury, Colin, 1998. "Budgeting and standard costing practices in New Zealand and the United Kingdom," The International Journal of Accounting, Elsevier, vol. 33(5), pages 569-588.

    More about this item

    Keywords

    Performance evaluation; Uncertainty; Risk-sharing; Controllability;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M5 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics
    • M12 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Personnel Management; Executives; Executive Compensation

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