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Testing contingency hypotheses in budgetary research using moderated regression analysis: a second look

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

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File URL: http://www.sciencedirect.com/science/article/B6VCK-49BS81P-1/2/13f664c049636a475cb123d595f14644
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Article provided by Elsevier in its journal Accounting, Organizations and Society.

Volume (Year): 28 (2003)
Issue (Month): 7-8 ()
Pages: 803-809

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Handle: RePEc:eee:aosoci:v:28:y:2003:i:7-8:p:803-809
Contact details of provider: Web page: http://www.elsevier.com/locate/aos

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  1. Ittner, Christopher D. & Larcker, David F., 2001. "Assessing empirical research in managerial accounting: a value-based management perspective," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 349-410, December.
  2. Chapman, Christopher S., 1997. "Reflections on a contingent view of accounting," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 189-205, February.
  3. Briers, Michael & Hirst, Mark, 1990. "The role of budgetary information in performance evaluation," Accounting, Organizations and Society, Elsevier, vol. 15(4), pages 373-398.
  4. Shields, J. F. & Shields, M. D., 1998. "Antecedents of participative budgeting," Accounting, Organizations and Society, Elsevier, vol. 23(1), pages 49-76, January.
  5. 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.
  6. 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.
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