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The design and effects of control systems: tests of direct- and indirect-effects models

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  • Shields, Michael D.
  • Deng, F. Johnny
  • Kato, Yutaka

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  • Shields, Michael D. & Deng, F. Johnny & Kato, Yutaka, 2000. "The design and effects of control systems: tests of direct- and indirect-effects models," Accounting, Organizations and Society, Elsevier, vol. 25(2), pages 185-202, February.
    • Handle: RePEc:eee:aosoci:v:25:y:2000:i:2:p:185-202
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    References listed on IDEAS

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    1. Shields, Michael D. & Waller, William S., 1988. "A behavioral study of accounting variables in performance--incentive contracts," Accounting, Organizations and Society, Elsevier, vol. 13(6), pages 581-594, October.
    2. Anthony A. Atkinson, 1978. "Standard Setting in an Agency," Management Science, INFORMS, vol. 24(13), pages 1351-1361, September.
    3. Merchant, Kenneth A., 1985. "Budgeting and the propensity to create budgetary slack," Accounting, Organizations and Society, Elsevier, vol. 10(2), pages 201-210, April.
    4. Chow, Chee W. & Cooper, Jean C. & Haddad, Kamal, 1991. "The effects of pay schemes and ratchets on budgetary slack and performance: A multiperiod experiment," Accounting, Organizations and Society, Elsevier, vol. 16(1), pages 47-60.
    5. Brownell, P & Hirst, M, 1986. "Reliance On Accounting Information, Budgetary Participation, And Task Uncertainty - Tests Of A 3-Way Interaction," Journal of Accounting Research, Wiley Blackwell, vol. 24(2), pages 241-249.
    6. Lukka, Kari, 1988. "Budgetary biasing in organizations: Theoretical framework and empirical evidence," Accounting, Organizations and Society, Elsevier, vol. 13(3), pages 281-301, April.
    7. Waller, William S., 1988. "Slack in participative budgeting: The joint effect of a truth-inducing pay scheme and risk preferences," Accounting, Organizations and Society, Elsevier, vol. 13(1), pages 87-98, January.
    8. Shields, J. F. & Shields, M. D., 1998. "Antecedents of participative budgeting," Accounting, Organizations and Society, Elsevier, vol. 23(1), pages 49-76, January.
    9. 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.
    10. Nouri, H. & Parker, R. J., 1998. "The relationship between budget participation and job performance: The roles of budget adequacy and organizational commitment," Accounting, Organizations and Society, Elsevier, vol. 23(5-6), pages 467-483.
    11. Baiman, S & Evans, Jh, 1983. "Pre-Decision Information And Participative Management Control-Systems," Journal of Accounting Research, Wiley Blackwell, vol. 21(2), pages 371-395.
    12. Christensen, J, 1982. "The Determination Of Performance Standards And Participation," Journal of Accounting Research, Wiley Blackwell, vol. 20(2), pages 589-603.
    13. 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.
    14. 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.
    15. 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.
    16. Dunk, Alan S., 1993. "The effects of job-related tension on managerial performance in participative budgetary settings," Accounting, Organizations and Society, Elsevier, vol. 18(7-8), pages 575-585.
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