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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. Merchant, Kenneth A., 1985. "Budgeting and the propensity to create budgetary slack," Accounting, Organizations and Society, Elsevier, vol. 10(2), pages 201-210, April.
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    7. Vijay Govindarajan, 1989. "Implementing competitive strategies at the business unit level: Implications of matching managers to strategies," Strategic Management Journal, Wiley Blackwell, vol. 10(3), pages 251-269, May.
    8. Merchant, Kenneth A. & Bruns, William Jr., 1986. "Measurements to cure management myopia," Business Horizons, Elsevier, vol. 29(3), pages 56-64.
    9. Hopwood, Ag, 1972. "Empirical Study Of Role Of Accounting Data In Performance Evaluation - Reply," Journal of Accounting Research, Wiley Blackwell, vol. 10, pages 189-193.
    10. Eli Segev, 1989. "A systematic comparative analysis and synthesis of two business‐level strategic typologies," Strategic Management Journal, Wiley Blackwell, vol. 10(5), pages 487-505, September.
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    12. 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.
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    17. Simons, Robert, 1987. "Accounting control systems and business strategy: An empirical analysis," Accounting, Organizations and Society, Elsevier, vol. 12(4), pages 357-374, June.
    18. 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.
    19. Robert Simons, 1988. "Analysis of the organizational characteristics related to tight budget goals," Contemporary Accounting Research, John Wiley & Sons, vol. 5(1), pages 267-283, September.
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