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Influence of Reliance on Accounting Performance Measures and Job Structure on Role Ambiguity for Production and Non-Production Jobs

Author

Listed:
  • Mark K Hirst

    (School of Accountancy, University of New South Wales, P.O. Box, 1, Kensington, N.S.W., 2033, Australia.)

  • Philip Yetton

    (Australian Graduate School of Management, University of New South Wales. Comments by W.P. Birkett, P. Bottger and P. Brownell on an earlier draft are gratefully acknowledged.)

Abstract

This study examines the relationship between managers' reliance on accounting based performance measures and their perceptions of role ambiguity. The sensitivity of this relationship to both job function (i.e. production versus non-production) and job structure is explored. The strong relationship previously found for production jobs does not generalise to non-production jobs, for which there is only a weak relationship between reliance on accounting performance measures and role ambiguity. In addition, this weak general relationship is not independent of job structure.

Suggested Citation

  • Mark K Hirst & Philip Yetton, 1984. "Influence of Reliance on Accounting Performance Measures and Job Structure on Role Ambiguity for Production and Non-Production Jobs," Australian Journal of Management, Australian School of Business, vol. 9(1), pages 53-61, June.
    • Handle: RePEc:sae:ausman:v:9:y:1984:i:1:p:53-61
    DOI: 10.1177/031289628400900104
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    References listed on IDEAS

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    1. Hirst, Mk, 1983. "Reliance On Accounting Performance-Measures, Task Uncertainty, And Dysfunctional Behavior - Some Extensions," Journal of Accounting Research, Wiley Blackwell, vol. 21(2), pages 596-605.
    2. Brownell, P, 1982. "The Role Of Accounting Data In Performance Evaluation, Budgetary Participation, And Organizational-Effectiveness," Journal of Accounting Research, Wiley Blackwell, vol. 20(1), pages 12-27.
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    Cited by:

    1. 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.

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