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The relationship between two consequences of budgetary controls: budgetary slack creation and managerial short-term orientation

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  • Van der Stede, Wim A.

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  • Van der Stede, Wim A., 2000. "The relationship between two consequences of budgetary controls: budgetary slack creation and managerial short-term orientation," Accounting, Organizations and Society, Elsevier, vol. 25(6), pages 609-622, August.
  • Handle: RePEc:eee:aosoci:v:25:y:2000:i:6:p:609-622
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    References listed on IDEAS

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    1. de Ruyter, Ko & Wetzels, Martin, 1999. "Commitment in auditor-client relationships: antecedents and consequences," Accounting, Organizations and Society, Elsevier, vol. 24(1), pages 57-75, January.
    2. Jaworski, Bernard J. & Young, S. Mark, 1992. "Dysfunctional behavior and management control: An empirical study of marketing managers," Accounting, Organizations and Society, Elsevier, vol. 17(1), pages 17-35, January.
    3. Langfield-Smith, Kim, 1997. "Management control systems and strategy: A critical review," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 207-232, February.
    4. Merchant, Kenneth A., 1985. "Budgeting and the propensity to create budgetary slack," Accounting, Organizations and Society, Elsevier, vol. 10(2), pages 201-210, April.
    5. Hill, Charles W L, 1988. "Internal Capital Market Controls and Financial Performance in Multidivisional Firms," Journal of Industrial Economics, Wiley Blackwell, vol. 37(1), pages 67-83, September.
    6. 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.
    7. repec:bla:joares:v::y:1972:i::p:156-182 is not listed on IDEAS
    8. Lukka, Kari, 1988. "Budgetary biasing in organizations: Theoretical framework and empirical evidence," Accounting, Organizations and Society, Elsevier, vol. 13(3), pages 281-301, April.
    9. 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.
    10. Merchant, Kenneth A. & Bruns, William Jr., 1986. "Measurements to cure management myopia," Business Horizons, Elsevier, vol. 29(3), pages 56-64.
    11. repec:bla:joares:v::y:1972:i::p:189-193 is not listed on IDEAS
    12. repec:bla:joares:v:16:y:1978:i:1:p:122-149 is not listed on IDEAS
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