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Reliance on accounting performance measures: dead end or new beginning? · Study

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ArticleReliance on accounting performance measures: dead end or new beginning?

David T. Otley2000

Article2000

Reliance on accounting performance measures: dead end or new beginning?

David T. Otley · Alexander Fakiolas

135 citations·0/0 files stored·Accounting Organizations and Society

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

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References

1998The Balanced Scorecard 1972An Empirical Study of the Role of Accounting Data in Performance Evaluation 1978Budget Use and Managerial Performance 1994Management control in contemporary organizations: towards a wider framework 1985Linking control systems to business unit strategy: impact on performance 1984Appropriateness of accounting data in performance evaluation: An empirical examination of environmental uncertainty as an intervening variable 1982The Role of Accounting Data in Performance Evaluation, Budgetary Participation, and Organizational Effectiveness 1991Task uncertainty and its interaction with budgetary participation and budget emphasis: Some methodological issues and empirical investigation

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2010Strategic orientation and performance of tourism firms: Evidence from a developing country 2017Challenging Issues in Survey Research: Discussion and Suggestions 2010Do comprehensive performance measurement systems help or hinder managers’ mental model development?2002The NHS Performance Assessment Framework 2005A multi-method approach to building causal performance maps from expert knowledge

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2005Construct measurement of evaluative style: a review and proposalarticle · 13 shared references 2010The Effects of Leadership Styles and Use of Performance Measures on Managerial Work-Related Attitudesarticle · 12 shared references 2005\nThe effects of tolerance for ambiguity and uncertainty on the appropriateness of accounting performance measuresarticle · 12 shared references 2000Reconsidering performance evaluative stylearticle · 12 shared references 1997The interactive effect of budget emphasis, participation and task difficulty on managerial performance: a cross‐cultural studyarticle · 12 shared references 2015Relating Context Variables to Participative Budgeting and Evaluative Use of Performance Measures: A Meta-analysisreview · 12 shared references

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Year2000

Typearticle

Published2000-05-01

VenueAccounting Organizations and Society

ISSN-L0361-3682

Languageen

Citations135

Files0 public / 0

ShelfAccounting and Organizational Management

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doi10.1016/s0361-3682(98)00007-5

openalex_workW2129203734

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2009The Relationship of Budgetary Participation and Reliance on Accounting Performance Measures with Individual-Level Consequent Variables: A Meta-Analysis

2010The Effects of Leadership Styles and Use of Performance Measures on Managerial Work-Related Attitudes

2016Cooperation and competition among employees: Experimental evidence on the role of management control systems