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Budgetary criteria in performance evaluation: a critical appraisal using new evidence

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  • Otley, David
  • Pollanen, Raili M.
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    File URL: http://www.sciencedirect.com/science/article/B6VCK-3YNY6TG-6/2/951966b341fa60a378495833c632fe12
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    Bibliographic Info

    Article provided by Elsevier in its journal Accounting, Organizations and Society.

    Volume (Year): 25 (2000)
    Issue (Month): 4-5 (May)
    Pages: 483-496

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    Handle: RePEc:eee:aosoci:v:25:y:2000:i:4-5:p:483-496

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    1. Brownell, Peter & Dunk, Alan S., 1991. "Task uncertainty and its interaction with budgetary participation and budget emphasis: Some methodological issues and empirical investigation," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 16(8), pages 693-703.
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    Cited by:
    1. Noeverman, J. & Koene, B.A.S., 2010. "Contextual Influences on Evaluative Style and its Effectiveness: Three Avenues for Future Research," ERIM Report Series Research in Management, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasm ERS-2010-047-ORG, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
    2. Bouwens, Jan & Abernethy, Margaret A., 2000. "The consequences of customization on management accounting system design," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 25(3), pages 221-241, April.
    3. Adrien Bonache & Jonathan Maurice & Karen Moris, 2010. "Participation budgétaire et performance managériale:Une combinaison de méta-analyses -Budgetary participation and managerial performance:A combination of meta-analyses," Working Papers CREGO, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations 1101001, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    4. 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, Elsevier, vol. 30(7-8), pages 655-684.
    5. Wong-On-Wing, Bernard & Guo, Lan & Li, Wei & Yang, Dan, 2007. "Reducing conflict in balanced scorecard evaluations," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 32(4-5), pages 363-377.
    6. 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, Emerald Group Publishing, vol. 2(1), pages 77-107, April.
    7. 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, HAL halshs-00543093, HAL.
    8. Hubbard, Raymond & Lindsay, R. Murray, 2013. "The significant difference paradigm promotes bad science," Journal of Business Research, Elsevier, Elsevier, vol. 66(9), pages 1393-1397.
    9. Hall, Matthew, 2008. "The effect of comprehensive performance measurement systems on role clarity, psychological empowerment and managerial performance," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 33(2-3), pages 141-163.
    10. Noeverman, J., 2010. "Within- and Between-group Agreement in Supervisor’s Evaluative Behaviours: Do evaluative ‘styles’ exist?," ERIM Report Series Research in Management, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasm ERS-2010-002-F&A, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
    11. Harjinder Singh & Rick Newby, 2010. "Internal audit and audit fees: further evidence," Managerial Auditing Journal, Emerald Group Publishing, Emerald Group Publishing, vol. 25(4), pages 309-327, May.
    12. Beldi, Adel & Cheffi, Walid, 2007. "Conception d’un système de mesure des performances : divergences entre contrôleurs de gestion et managers. Cas d’un groupe industriel français," Economics Papers from University Paris Dauphine, Paris Dauphine University 123456789/1138, Paris Dauphine University.
    13. Morgan, Robert E. & Strong, Carolyn A., 2003. "Business performance and dimensions of strategic orientation," Journal of Business Research, Elsevier, Elsevier, vol. 56(3), pages 163-176, March.

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