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Accountants' Usage of Causal Business Models in the Presence of Benchmark Data: A Note

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  • Sandra C. Vera†Muñoz
  • Margaret Shackell
  • Marc Buehner

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  • Sandra C. Vera†Muñoz & Margaret Shackell & Marc Buehner, 2007. "Accountants' Usage of Causal Business Models in the Presence of Benchmark Data: A Note," Contemporary Accounting Research, John Wiley & Sons, vol. 24(3), pages 1015-1038, September.
    • Handle: RePEc:wly:coacre:v:24:y:2007:i:3:p:1015-1038
    DOI: 10.1506/car.24.3.12
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    2. Ittner, Christopher D. & Larcker, David F., 2001. "Assessing empirical research in managerial accounting: a value-based management perspective," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 349-410, December.
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    8. Billman, Dorrit & Bornstein, Brian & Richards, Jeffrey, 1992. "Effects of expectancy on assessing covariation in data: "Prior belief" versus "meaning"," Organizational Behavior and Human Decision Processes, Elsevier, vol. 53(1), pages 74-88, October.
    9. Baumgartner, Hans, 1995. "On the Utility of Consumers' Theories in Judgments of Covariation," Journal of Consumer Research, Journal of Consumer Research Inc., vol. 21(4), pages 634-643, March.
    10. Amy K. Choy & Ronald R. King, 2005. "An Experimental Investigation of Approaches to Audit Decision Making: An Evaluation Using Systems†Mediated Mental Models," Contemporary Accounting Research, John Wiley & Sons, vol. 22(2), pages 311-350, June.
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    Cited by:

    1. Geoffrey Bartlett & Eric Johnson & Philip Reckers, 2014. "Accountability and Role Effects in Balanced Scorecard Performance Evaluations When Strategy Timeline Is Specified," European Accounting Review, Taylor & Francis Journals, vol. 23(1), pages 143-165, May.
    2. Banker, Rajiv D. & Chang, Hsihui & Pizzini, Mina, 2011. "The judgmental effects of strategy maps in balanced scorecard performance evaluations," International Journal of Accounting Information Systems, Elsevier, vol. 12(4), pages 259-279.
    3. Shannon W. Anderson & Amanda Kimball, 2019. "Evidence for the Feedback Role of Performance Measurement Systems," Management Science, INFORMS, vol. 65(9), pages 4385-4406, September.
    4. Anne M. Farrell & Joan Luft & Michael D. Shields, 2007. "Accuracy in Judging the Nonlinear Effects of Cost and Profit Drivers," Contemporary Accounting Research, John Wiley & Sons, vol. 24(4), pages 1139-1169, December.
    5. Dalla Via, Nicola & Perego, Paolo & van Rinsum, Marcel, 2019. "How accountability type influences information search processes and decision quality," Accounting, Organizations and Society, Elsevier, vol. 75(C), pages 79-91.
    6. Ralph Kober & Deryl Northcott, 2021. "Testing cause‐and‐effect relationships within a balanced scorecard," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(S1), pages 1815-1849, April.
    7. Wright, William F., 2016. "Client business models, process business risks and the risk of material misstatement of revenue," Accounting, Organizations and Society, Elsevier, vol. 48(C), pages 43-55.

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