Politicians, output-budgets and performance evaluation : case research in three Dutch municipalities
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- 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.
- Gelderman, Maarten, 1998. "Usage of performance measurement and evaluation systems : the impact of evaluator characteristics," Serie Research Memoranda 0017, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics.
- Hopwood, Ag, 1972. "Empirical Study Of Role Of Accounting Data In Performance Evaluation," Journal of Accounting Research, Wiley Blackwell, vol. 10, pages 156-182.
- William G. Ouchi, 1979. "A Conceptual Framework for the Design of Organizational Control Mechanisms," Management Science, INFORMS, vol. 25(9), pages 833-848, September.
- Brownell, Peter, 1983. "Leadership style, budgetary participation and managerial behavior," Accounting, Organizations and Society, Elsevier, vol. 8(4), pages 307-321, October.
- Birnberg, Jacob G. & Turopolec, Lawrence & Young, S. Mark, 1983. "The organizational context of accounting," Accounting, Organizations and Society, Elsevier, vol. 8(2-3), pages 111-129, May.
- Bolnick, B.R., 1999. "The Role of Financial Programming in Macroeconomic Policy Management," Papers 720, Harvard - Institute for International Development.
- Hofstede, Geert, 1981. "Management control of public and not-for-profit activities," Accounting, Organizations and Society, Elsevier, vol. 6(3), pages 193-211, July.
- 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.
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.- repec:dgr:rugsom:00a11 is not listed on IDEAS
- Henk Ter Bogt, 2001. "Politicians and output-oriented performance evaluation in municipalities," European Accounting Review, Taylor & Francis Journals, vol. 10(3), pages 621-643.
- 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.
- Parulian Silaen & Robert Williams, 2009. "Management control systems: a model for R&D units," Accounting Research Journal, Emerald Group Publishing Limited, vol. 22(3), pages 262-274, November.
- Chapman, Christopher S., 1997. "Reflections on a contingent view of accounting," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 189-205, February.
- 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.
- Fasshauer, Ingrid, 2012. "Les interactions entre contrôle et stratégie : redéfinition du rôle des cadres intermédiaires et du levier interactif de contrôle," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/11150 edited by Berland, Nicolas.
- Littkemann, Jörn, 1997. "Erfolgreiche Gestaltung unternehmensinterner Abrechnungssysteme," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel 436, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre.
- 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.
- Morgan, Neil A. & Clark, Bruce H. & Gooner, Rich, 2002. "Marketing productivity, marketing audits, and systems for marketing performance assessment: integrating multiple perspectives," Journal of Business Research, Elsevier, vol. 55(5), pages 363-375, May.
- 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.
- repec:dau:papers:123456789/10775 is not listed on IDEAS
- 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.
- Walid Cheffi & Adel Beldi, 2007. "Conception D'Un Outil De Mesure De La Performance : Divergences Entre Controleurs De Gestion Et Managers. Cas D'Un Groupe Industriel Français," Post-Print halshs-00543093, HAL.
- Löning, Hélène & Besson, M. & Mendoza, Carla, 2008. "Dual use of budgeting in uncertainty contexts: Explorative study of senior sales and marketing managers," HEC Research Papers Series 897, HEC Paris.
- Marco Giovanni Rizzo, 2014. "La relazione tra il livello di coinvolgimento nel processo di budget, il commitment verso gli obiettivi, la soddisfazione lavorativa e i relativi risvolti sulla performance manageriale. I risultati di," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2014(1), pages 9-34.
- David Emsley & Lai Hong Chung, 2010. "How Management Accountants' Cognitive Style and Role Involvement Combine to Affect the Effort Devoted to Initiating Change," Abacus, Accounting Foundation, University of Sydney, vol. 46(3), pages 232-257, September.
- Georgescu, Irène & Hartmann, Frank G.H., 2013. "Sources of financial pressure and up coding behavior in French public hospitals," Health Policy, Elsevier, vol. 110(2), pages 156-163.
- 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.
- Stephen Martin & Nigel Rice & Peter Smith, 1997. "Risk and the GP budget holder," Working Papers 153chedp, Centre for Health Economics, University of York.
- 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.
- Bhimani, Alnoor & Sivabalan, Prabhu & Soonawalla, Kazbi, 2017. "A study of the linkages between rolling budget forms, uncertainty and strategy," LSE Research Online Documents on Economics 85693, London School of Economics and Political Science, LSE Library.
- Irène Georgescu, 2012. "Communication de l'information et pressions financière interne: une étude exploratoire dans une organisation professionnelle," Post-Print hal-00690953, HAL.
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:gro:rugsom:00a11. 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: Hanneke Tamling (email available below). General contact details of provider: https://edirc.repec.org/data/ferugnl.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.