IDEAS home Printed from https://ideas.repec.org/a/eee/accoun/v33y1998i5p569-588.html
   My bibliography  Save this article

Budgeting and standard costing practices in New Zealand and the United Kingdom

Author

Listed:
  • Guilding, Chris
  • Lamminmaki, Dawne
  • Drury, Colin

Abstract

No abstract is available for this item.

Suggested Citation

  • 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.
    • Handle: RePEc:eee:accoun:v:33:y:1998:i:5:p:569-588
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0020-7063(98)90013-9
    Download Restriction: Full text for ScienceDirect subscribers only
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Briers, Michael & Hirst, Mark, 1990. "The role of budgetary information in performance evaluation," Accounting, Organizations and Society, Elsevier, vol. 15(4), pages 373-398.
    2. Merchant, Kenneth A., 1985. "Budgeting and the propensity to create budgetary slack," Accounting, Organizations and Society, Elsevier, vol. 10(2), pages 201-210, April.
    3. Samuelson, Lars A., 1986. "Discrepancies between the roles of budgeting," Accounting, Organizations and Society, Elsevier, vol. 11(1), pages 35-45, January.
    4. Cherrington, Dj & Cherrington, Jo, 1973. "Appropriate Reinforcement Contingencies In Budgeting Process," Journal of Accounting Research, Wiley Blackwell, vol. 11, pages 225-253.
    5. Young, Sm, 1985. "Participative Budgeting - The Effects Of Risk-Aversion And Asymmetric Information On Budgetary Slack," Journal of Accounting Research, Wiley Blackwell, vol. 23(2), pages 829-842.
    6. Hopwood, Ag, 1972. "Empirical Study Of Role Of Accounting Data In Performance Evaluation," Journal of Accounting Research, Wiley Blackwell, vol. 10, pages 156-182.
    7. Demski, Js, 1976. "Uncertainty And Evaluation Based On Controllable Performance," Journal of Accounting Research, Wiley Blackwell, vol. 14(2), pages 230-245.
    8. Brownell, Peter & Dunk, Alan S., 1991. "Task uncertainty and its interaction with budgetary participation and budget emphasis: Some methodological issues and empirical investigation," Accounting, Organizations and Society, Elsevier, vol. 16(8), pages 693-703.
    9. Armstrong, J. Scott & Overton, Terry S., 1977. "Estimating Nonresponse Bias in Mail Surveys," MPRA Paper 81694, University Library of Munich, Germany.
    10. Karmarkar, U.S. & Lederer, P.J. & Zimmerman, J.L., 1989. "Choosing Manufacturing Production Control And Cost Accounting Systems," Papers 89-03, Rochester, Business - Center for Manufacturing and Operations Management.
    11. Colin Drury & Mike Tayles, 1994. "Product costing in UK manufacturing organizations," European Accounting Review, Taylor & Francis Journals, vol. 3(3), pages 443-470.
    12. Hopwood, Ag, 1972. "Empirical Study Of Role Of Accounting Data In Performance Evaluation - Reply," Journal of Accounting Research, Wiley Blackwell, vol. 10, pages 189-193.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Christoph Endenich & Michael Brandau & Andreas Hoffjan, 2011. "Two Decades of Research on Comparative Management Accounting – Achievements and Future Directions," Australian Accounting Review, CPA Australia, vol. 21(4), pages 365-382, December.
    2. Odysseas Pavlatos, 2009. "Management accounting practices in the Greek hospitality industry," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(1), pages 81-98, January.
    3. Sibtain Kazmi & SAF Hasnu & Raja Ahmed Jamil, 2015. "Creating a Link between HR Department and Budgeting: What do HR Managers Think?," American Journal of Economics and Business Administration, Science Publications, vol. 7(1), pages 48-59, June.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Luft, Joan & Shields, Michael D., 2003. "Mapping management accounting: graphics and guidelines for theory-consistent empirical research," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 169-249.
    2. R. Murray Lindsay, 1994. "Publication System Biases Associated with the Statistical Testing Paradigm," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 33-57, June.
    3. Davila, Tony & Wouters, Marc, 2005. "Managing budget emphasis through the explicit design of conditional budgetary slack," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 587-608.
    4. Larissa Kyj & Robert J. Parker, 2008. "Antecedents of Budget Participation: Leadership Style, Information Asymmetry, and Evaluative Use of Budget," Abacus, Accounting Foundation, University of Sydney, vol. 44(4), pages 423-442, December.
    5. 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.
    6. Chong, Vincent K. & Eggleton, Ian R.C. & Leong, Michele K.C., 2005. "The impact of market competition and budgetary participation on performance and job satisfaction: a research note," The British Accounting Review, Elsevier, vol. 37(1), pages 115-133.
    7. Klaus Derfuss, 2015. "Relating Context Variables to Participative Budgeting and Evaluative Use of Performance Measures: A Meta-analysis," Abacus, Accounting Foundation, University of Sydney, vol. 51(2), pages 238-278, June.
    8. Hartmann, Frank G. H., 2000. "The appropriateness of RAPM: toward the further development of theory," Accounting, Organizations and Society, Elsevier, vol. 25(4-5), pages 451-482, May.
    9. Pascal Langevin & Gérald Naro, 2003. "Controle Et Comportements : Une Revue De La Litterature Anglo-Saxonne," Post-Print halshs-00582794, HAL.
    10. Chong Lau & Christen Buckland, 2000. "Budget emphasis, participation, task difficulty and performance: the effect of diversity within culture," Accounting and Business Research, Taylor & Francis Journals, vol. 31(1), pages 37-55.
    11. Hartmann, Frank G. H. & Moers, Frank, 1999. "Testing contingency hypotheses in budgetary research: an evaluation of the use of moderated regression analysis," Accounting, Organizations and Society, Elsevier, vol. 24(4), pages 291-315, May.
    12. 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.
    13. Marginson, David & Ogden, Stuart, 2005. "Coping with ambiguity through the budget: the positive effects of budgetary targets on managers' budgeting behaviours," Accounting, Organizations and Society, Elsevier, vol. 30(5), pages 435-456, July.
    14. Vagneur, K. & Peiperl, M., 2000. "Reconsidering performance evaluative style," Accounting, Organizations and Society, Elsevier, vol. 25(4-5), pages 511-525, May.
    15. Otley, David & Fakiolas, Alexander, 2000. "Reliance on accounting performance measures: dead end or new beginning?," Accounting, Organizations and Society, Elsevier, vol. 25(4-5), pages 497-510, May.
    16. repec:arp:tjssrr:2019:p:173-183 is not listed on IDEAS
    17. Lau, Chong M. & Low, Liang C. & Eggleton, Ian R. C., 1995. "The impact of reliance on accounting performance measures on job-related tension and managerial performance: Additional evidence," Accounting, Organizations and Society, Elsevier, vol. 20(5), pages 359-381, July.
    18. 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.
    19. Dunk, Alan S., 2003. "Moderated regression, constructs and measurement in management accounting: a reflection," Accounting, Organizations and Society, Elsevier, vol. 28(7-8), pages 793-802.
    20. O'Connor, Neale G., 1995. "The influence of organizational culture on the usefulness of budget participation by Singaporean-Chinese managers," Accounting, Organizations and Society, Elsevier, vol. 20(5), pages 383-403, July.
    21. Chong Lau & Ian Eggleton, 2003. "The influence of information asymmetry and budget emphasis on the relationship between participation and slack," Accounting and Business Research, Taylor & Francis Journals, vol. 33(2), pages 91-104.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:accoun:v:33:y:1998:i:5:p:569-588. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/inca/620179 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.