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The impact of reliance on accounting performance measures on job-related tension and managerial performance: Additional evidence

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Cited by:

  1. A.B. Bonache & J. Maurice, 2010. "A Best Evidence Synthesis On The Link Between Budgetary Participation And Managerial Performance," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, vol. 5(2(12)/Sum), pages 34-47.
  2. Bonache, Adrien & Maurice, Jonathan & Georgescu, Irène, 2009. "Enseignement d'une meta-analyse sur le lien participation budgétaire-performance managériale [Lesson from Meta-analysis for the relation between budgetary participation and managerial performance]," MPRA Paper 12958, University Library of Munich, Germany.
  3. Brown, Paul & Ly, Tuan & Pham, Hannah & Sivabalan, Prabhu, 2020. "Automation and management control in dynamic environments: Managing organisational flexibility and energy efficiency in service sectors," The British Accounting Review, Elsevier, vol. 52(2).
  4. Nava Subramaniam & Neal M. Ashkanasy, 2001. "The Effect of Organisational Culture Perceptions on the Relationship Between Budgetary Participation and Managerial Job-Related Outcomes," Australian Journal of Management, Australian School of Business, vol. 26(1), pages 35-54, June.
  5. 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.
  6. Chow, Chee W. & Harrison, Graeme L. & McKinnon, Jill L. & Wu, Anne, 2002. "The organizational culture of public accounting firms: evidence from Taiwanese local and US affiliated firms," Accounting, Organizations and Society, Elsevier, vol. 27(4-5), pages 347-360.
  7. Staci A. Kenno & Michelle C. Lau & Barbara J. Sainty, 2018. "In Search of a Theory of Budgeting: A Literature Review," Accounting Perspectives, John Wiley & Sons, vol. 17(4), pages 507-553, December.
  8. Tarek Chanegrih, 2007. "Les changements en contrôle de gestion : une étude empirique," Post-Print halshs-00543241, HAL.
  9. Van der Stede, Wim A. & Young, S. Mark & Chen, Clara Xiaoling, 2005. "Assessing the quality of evidence in empirical management accounting research: The case of survey studies," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 655-684.
  10. 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.
  11. Andrew H. Newman & Ivo D. Tafkov & Flora Hailan Zhou, 2020. "The Effects of Incentive Scheme and Task Difficulty on Employees' Altruistic Behavior Outside the Firm†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1512-1535, September.
  12. Adam Maiga & Anders Nilsson & Fred Jacobs, 2014. "Assessing the impact of budgetary participation on budgetary outcomes: the role of information technology for enhanced communication and activity-based costing," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 25(1), pages 5-32, September.
  13. Efferin, Sujoko & Hopper, Trevor, 2007. "Management control, culture and ethnicity in a Chinese Indonesian company," Accounting, Organizations and Society, Elsevier, vol. 32(3), pages 223-262, April.
  14. 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.
  15. 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.
  16. 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.
  17. Jan Noeverman & Bas A.S. Koene & Roger Williams, 2005. "Construct measurement of evaluative style: a review and proposal," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 2(1), pages 77-107, April.
  18. Merchant, Kenneth A. & Van der Stede, Wim A. & Zheng, Liu, 2003. "Disciplinary constraints on the advancement of knowledge: the case of organizational incentive systems," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 251-286.
  19. 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.
  20. 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.
  21. 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.
  22. Shields, Michael D. & Deng, F. Johnny & Kato, Yutaka, 2000. "The design and effects of control systems: tests of direct- and indirect-effects models," Accounting, Organizations and Society, Elsevier, vol. 25(2), pages 185-202, February.
  23. Teemu Malmi & David S. Bedford & Rolf Brühl & Johan Dergård & Sophie Hoozée & Otto Janschek & Jeanette Willert, 2022. "The use of management controls in different cultural regions: an empirical study of Anglo-Saxon, Germanic and Nordic practices," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 33(3), pages 273-334, September.
  24. Chong, Vincent K., 1996. "Management accounting systems, task uncertainty and managerial performance: A research note," Accounting, Organizations and Society, Elsevier, vol. 21(5), pages 415-421, July.
  25. Bonache, Adrien & Maurice, Jonathan & Georgescu, Irène, 2009. "Enseignement d'une meta-analyse sur le lien participation budgétaire-performance managériale [Lesson from Meta-analysis for the relation between budgetary participation and managerial performance]," MPRA Paper 12958, University Library of Munich, Germany.
  26. 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.
  27. Tsui, Judy S. L., 2001. "The impact of culture on the relationship between budgetary participation, management accounting systems, and managerial performance: An analysis of Chinese and Western managers," The International Journal of Accounting, Elsevier, vol. 36(2), pages 125-146, May.
  28. Dunk, Alan S., 2007. "Innovation budget pressure, quality of IS information, and departmental performance," The British Accounting Review, Elsevier, vol. 39(2), pages 115-124.
  29. Williams, John J. & Seaman, Alfred E., 2001. "Predicting change in management accounting systems: national culture and industry effects," Accounting, Organizations and Society, Elsevier, vol. 26(4-5), pages 443-460.
  30. Lau, Chong M. & Sholihin, Mahfud, 2005. "Financial and nonfinancial performance measures: How do they affect job satisfaction?," The British Accounting Review, Elsevier, vol. 37(4), pages 389-413.
  31. 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.
  32. Shields, J. F. & Shields, M. D., 1998. "Antecedents of participative budgeting," Accounting, Organizations and Society, Elsevier, vol. 23(1), pages 49-76, January.
  33. Alan S. Dunk & Alan Kilgore, 2004. "Financial factors in R&D budget setting: the impact of interfunctional market coordination, strategic alliances, and the nature of competition," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 44(2), pages 123-138, July.
  34. Harrison, Graeme L. & McKinnon, Jill L., 1999. "Cross-cultural research in management control systems design: a review of the current state," Accounting, Organizations and Society, Elsevier, vol. 24(5-6), pages 483-506, July.
  35. 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.
  36. Derfuss, Klaus, 2016. "Reconsidering the participative budgeting–performance relation: A meta-analysis regarding the impact of level of analysis, sample selection, measurement, and industry influences," The British Accounting Review, Elsevier, vol. 48(1), pages 17-37.
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