Article1983

The Controllability of Financial Outcomes

23 citations0/0 files storedAbacus

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Accounting and Organizational Management Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting

Abstract

Accounting performance measures that capture results not controlled by the person being evaluated may be dysfunctional. The aim of this paper is to provide a framework for identifying situations in which outcomes are captured by such measures as are more (less) likely to be controllable. Results of a questionnaire survey support the claim that as task uncertainty increases, individuals perceive less control over financial outcomes.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 23 citations exist upstream.

References

1962Power-Dependence Relations 1972Characteristics of Organizational Environments and Perceived Environmental Uncertainty 2010Cost Accounting: A Managerial Emphasis,1971Employee reactions to job characteristics.1971A Strategic Contingencies' Theory of Intraorganizational Power 1974Structural Conditions of Intraorganizational Power 1978A contingency framework for management accounting systems research 1974A Task Contingent Model of Work-Unit Structure

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.