TY  - JOUR
AB  - This paper focuses on the need to revise the conceptualisation and measurement of evaluative style in future Reliance on Accounting Performance Measures (RAPM) research. Based on a review of the existing literature, we identify a
number of issues in the conceptualisation and measurement of evaluative style and conclude that none of the existing measures is ideal for use in future research. We see two general dimensions of evaluative style that need specific attention in future research. The first dimension addresses the evaluative focus of the superior (e.g. budgets, other quantitative targets, short or long‐term targets, etc.). The second dimension addresses the superior’s way of handling
the evaluation process (e.g. rigid or flexible, fixing blame, using it as a learning opportunity, etc.). Building on these two dimensions, there i a need for studies that assess how specific performance measures are used in different way within a particular organisational context, enabling a distinction between the design and the use of control tools. These conclusions suggest a need for qualitative indepth field studies within single organisations rather than quantitative survey
research across organisations in future research on evaluative style and its behavioural consequences.
VL  - 2
IS  - 1
SN  - 1176-6093
DO  - 10.1108/11766090510635398
UR  - https://doi.org/10.1108/11766090510635398
AU  - Noeverman Jan
AU  - Koene Bas A.S.
AU  - Williams Roger
PY  - 2005
Y1  - 2005/01/01
TI  - Construct measurement of evaluative style: a review and proposal
T2  - Qualitative Research in Accounting & Management
PB  - Emerald Group Publishing Limited
SP  - 77
EP  - 107
Y2  - 2024/09/26
ER  -