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The effects of tolerance for ambiguity and uncertainty on the appropriateness of accounting performance measures


  • Frank Hartmann


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  • Frank Hartmann, 2005. "The effects of tolerance for ambiguity and uncertainty on the appropriateness of accounting performance measures," Abacus, Accounting Foundation, University of Sydney, vol. 41(3), pages 241-264.
  • Handle: RePEc:bla:abacus:v:41:y:2005:i:3:p:241-264

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    References listed on IDEAS

    1. repec:bla:joares:v:23:y:1985:i:2:p:502-512 is not listed on IDEAS
    2. repec:bla:joares:v:24:y:1986:i:2:p:241-249 is not listed on IDEAS
    3. repec:bla:joares:v::y:1972:i::p:156-182 is not listed on IDEAS
    4. Lal, Mohan & Hassel, Lars, 1998. "The joint impact of environmental uncertainty and tolerance of ambiguity on top managers' perceptions of the usefulness of non-conventional management accounting information," Scandinavian Journal of Management, Elsevier, vol. 14(3), pages 259-271, March.
    5. repec:bla:joares:v:20:y:1982:i:1:p:12-27 is not listed on IDEAS
    6. repec:bla:joares:v:21:y:1983:i:2:p:596-605 is not listed on IDEAS
    7. repec:bla:joares:v::y:1972:i::p:189-193 is not listed on IDEAS
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    Cited by:

    1. Sebastian Goebel & Barbara Weißenberger, 2016. "The Dark Side of Tight Financial Control: Causes and Remedies of Dysfunctional Employee Behaviors," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 17(1), pages 69-101, April.
    2. Stephan Kramer & Frank Hartmann, 2014. "How Top-down and Bottom-up Budgeting Affect Budget Slack and Performance through Social and Economic Exchange," Abacus, Accounting Foundation, University of Sydney, vol. 50(3), pages 314-340, September.
    3. Hartmann, Frank & Slapnicar, Sergeja, 2009. "How formal performance evaluation affects trust between superior and subordinate managers," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 722-737, August.
    4. Lueg, Rainer & Borisov, Boris Genadiev, 2014. "Archival or perceived measures of environmental uncertainty? Conceptualization and new empirical evidence," European Management Journal, Elsevier, vol. 32(4), pages 658-671.
    5. Pawan V. Bhansing & Mark A. A. M. Leenders & Nachoem M. Wijnberg, 2016. "Selection system orientations as an explanation for the differences between dual leaders of the same organization in their perception of organizational performance," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 20(4), pages 907-933, December.
    6. Sebastian Goebel & Barbara E. Weißenberger, 2017. "The Relationship Between Informal Controls, Ethical Work Climates, and Organizational Performance," Journal of Business Ethics, Springer, vol. 141(3), pages 505-528, March.
    7. Frank Hartmann & Sergeja Slapničar, 2015. "An experimental study of the effects of negative, capped and deferred bonuses on risk taking in a multi-period setting," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(4), pages 875-896, November.
    8. Sebastian Goebel & Barbara E. Weißenberger, 2017. "Effects of management control mechanisms: towards a more comprehensive analysis," Journal of Business Economics, Springer, vol. 87(2), pages 185-219, February.
    9. Rodgers, Waymond & Guiral, Andrés, 2011. "Potential model misspecification bias: Formative indicators enhancing theory for accounting researchers," The International Journal of Accounting, Elsevier, vol. 46(1), pages 25-50, March.
    10. 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.
    11. Jordan, Silvia & Messner, Martin, 2012. "Enabling control and the problem of incomplete performance indicators," Accounting, Organizations and Society, Elsevier, vol. 37(8), pages 544-564.
    12. repec:eee:aosoci:v:61:y:2017:i:c:p:36-52 is not listed on IDEAS
    13. van der Geer, Eric & van Tuijl, Harrie F.J.M. & Rutte, Christel G., 2009. "Performance management in healthcare: Performance indicator development, task uncertainty, and types of performance indicators," Social Science & Medicine, Elsevier, vol. 69(10), pages 1523-1530, November.
    14. Frank H.M. Verbeeten, 2008. "Performance management practices in public sector organizations: Impact on performance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 21(3), pages 427-454, March.

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