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Testing contingency hypotheses in budgetary research: an evaluation of the use of moderated regression analysis

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  • Hartmann, Frank G. H.
  • Moers, Frank

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  • 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.
  • Handle: RePEc:eee:aosoci:v:24:y:1999:i:4:p:291-315
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    References listed on IDEAS

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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, vol. 16(8), pages 693-703.
    2. Briers, Michael & Hirst, Mark, 1990. "The role of budgetary information in performance evaluation," Accounting, Organizations and Society, Elsevier, vol. 15(4), pages 373-398.
    3. Chapman, Christopher S., 1997. "Reflections on a contingent view of accounting," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 189-205, February.
    4. Govindarajan, V. & Gupta, Anil K., 1985. "Linking control systems to business unit strategy: impact on performance," Accounting, Organizations and Society, Elsevier, vol. 10(1), pages 51-66, January.
    5. Mia, Lokman, 1989. "The impact of participation in budgeting and job difficulty on managerial performance and work motivation: A research note," Accounting, Organizations and Society, Elsevier, vol. 14(4), pages 347-357, July.
    6. repec:bla:joares:v:23:y:1985:i:2:p:502-512 is not listed on IDEAS
    7. Dunk, Alan S., 1992. "Reliance on budgetary control, manufacturing process automation and production subunit performance: A research note," Accounting, Organizations and Society, Elsevier, vol. 17(3-4), pages 195-203.
    8. Lindsay, R. Murray, 1995. "Reconsidering the status of tests of significance: An alternative criterion of adequacy," Accounting, Organizations and Society, Elsevier, vol. 20(1), pages 35-53, January.
    9. Mia, Lokman, 1988. "Managerial attitude, motivation and the effectiveness of budget participation," Accounting, Organizations and Society, Elsevier, vol. 13(5), pages 465-475, August.
    10. Dunk, Alan S., 1990. "Budgetary participation, agreement on evaluation criteria and managerial performance: A research note," Accounting, Organizations and Society, Elsevier, vol. 15(3), pages 171-178.
    11. Govindarajan, V., 1984. "Appropriateness of accounting data in performance evaluation: An empirical examination of environmental uncertainty as an intervening variable," Accounting, Organizations and Society, Elsevier, vol. 9(2), pages 125-135, June.
    12. Merchant, Kenneth A., 1990. "The effects of financial controls on data manipulation and management Myopia," Accounting, Organizations and Society, Elsevier, vol. 15(4), pages 297-313.
    13. repec:bla:joares:v::y:1972:i::p:156-182 is not listed on IDEAS
    14. Mia, Lokman & Chenhall, Robert H., 1994. "The usefulness of management accounting systems, functional differentiation and managerial effectiveness," Accounting, Organizations and Society, Elsevier, vol. 19(1), pages 1-13, January.
    15. Harrison, Graeme L., 1992. "The cross-cultural generalizability of the relation between participation, budget emphasis and job related attitudes," Accounting, Organizations and Society, Elsevier, vol. 17(1), pages 1-15, January.
    16. Otley, David T., 1980. "The contingency theory of management accounting: Achievement and prognosis," Accounting, Organizations and Society, Elsevier, vol. 5(4), pages 413-428, October.
    17. Shields, J. F. & Shields, M. D., 1998. "Antecedents of participative budgeting," Accounting, Organizations and Society, Elsevier, vol. 23(1), pages 49-76, January.
    18. repec:bla:joares:v:21:y:1983:i:2:p:456-472 is not listed on IDEAS
    19. Lau, Chong M. & Low, Liang C. & Eggleton, Ian R. C., 1995. "The impact of reliance on accounting performance measures on job-related tension and managerial performance: Additional evidence," Accounting, Organizations and Society, Elsevier, vol. 20(5), pages 359-381, July.
    20. Hirst, Mark K. & Lowy, Steven M., 1990. "The linear additive and interactive effects of budgetary goal difficulty and feedback on performance," Accounting, Organizations and Society, Elsevier, vol. 15(5), pages 425-436.
    21. Merchant, Kenneth A., 1984. "Influences on departmental budgeting: an empirical examination of a contingency model," Accounting, Organizations and Society, Elsevier, vol. 9(3-4), pages 291-307, October.
    22. repec:bla:joares:v:21:y:1983:i:2:p:596-605 is not listed on IDEAS
    23. Imoisili, Olumhense A., 1989. "The role of budget data in the evaluation of managerial performance," Accounting, Organizations and Society, Elsevier, vol. 14(4), pages 325-335, July.
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    25. Dunk, Alan S., 1989. "Budget emphasis, budgetary participation and managerial performance: A note," Accounting, Organizations and Society, Elsevier, vol. 14(4), pages 321-324, July.
    26. repec:bla:joares:v:28:y:1990:i:2:p:388-397 is not listed on IDEAS
    27. repec:bla:joares:v:16:y:1978:i:1:p:122-149 is not listed on IDEAS
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