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Article
Publication date: 1 January 2005

Jan Noeverman, Bas A.S. Koene and Roger Williams

This paper focuses on the need to revise the conceptualisation and measurement of evaluative style in future Reliance on Accounting Performance Measures (RAPM) research…

Abstract

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.

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Qualitative Research in Accounting & Management, vol. 2 no. 1
Type: Research Article
ISSN: 1176-6093

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Article
Publication date: 1 February 1998

Iriyadi and Bruce Gurd

Research into the impact of the interaction between budgetary participation and budget emphasis on managerial performance and job related attitudes has failed to provide…

Abstract

Research into the impact of the interaction between budgetary participation and budget emphasis on managerial performance and job related attitudes has failed to provide consistent results. Researchers are in general agreement that aspects of national culture, affecting the behaviour and attitudes of individuals within organisations, have to be taken into account. Motivated by the encouraging findings of Harrison's (1992) study in Singapore, this study is a partial replication of Harrison (1992, 1993) in the context of Indonesia. It explores further whether a high budget emphasis is an effective superior evaluative style in nations categorised as high power‐distance (PD) and low individualism. Specifically it examines the effect of participation on the budget emphasis in a superior's evaluative style and dependent variables: job satisfaction and managerial performance. In addition to the structured instruments used in prior research, open ended questions captured attitudes to management control issues. The results indicate that in Indonesia a low budget emphasis improves managerial performance, while high participation increases Indonesian managers' job satisfaction. This result does not wholly support previous research findings and leads to discussion of Indonesian national characteristics which potentially contribute to the impact of a superior's evaluative style in Indonesia. This research suggests that the same performance evaluative style is unequally effective across the nations common to Hofstede's cultural dimensions.

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Asian Review of Accounting, vol. 6 no. 2
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 1 January 2000

Chong M Lau and Ian RC Eggleton

This research examines the interactive effect of accounting controls (Emphasis on meeting tight budget targets, External scanning, Results monitoring and Cost control) and…

Abstract

This research examines the interactive effect of accounting controls (Emphasis on meeting tight budget targets, External scanning, Results monitoring and Cost control) and task uncertainty on budgetary slack with a sample of 104 marketing and production managers. The results indicate that two accounting controls (Emphasis on meeting tight budget targets and External scanning) reduce the extent of budgetary slack creation in high task uncertainty situations, but not in low task uncertainty situations. Budgetary slack is lowest when the intensity of accounting controls and task uncertainty are both high. Whilst Emphasis on meeting tight budget targets has a significant effect on slack for both the production and marketing managers, External scanning has a significant effect only for the marketing managers.

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Asian Review of Accounting, vol. 8 no. 1
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 1 January 2001

Chong M. Lau

Prior research suggests that goal setting with an emphasis on accurate and tight budget targets may influence the extent of subordinates' performance. This study, however…

Abstract

Prior research suggests that goal setting with an emphasis on accurate and tight budget targets may influence the extent of subordinates' performance. This study, however, argues that such goal setting alone is not sufficient. The implementation of other accounting controls is needed before improved performance is possible. Specifically, this study investigates: (i) if budgetary performance is increased only when an emphasis on accurate and tight budget targets is complemented with a high extent of cost control; and (ii) if these effects are found only for the production function, but not for the marketing function. The results, based on a sample of 104 senior Australian managers, support a significant two‐way interaction between an emphasis on tight budget targets and cost control affecting budgetary performance. Budgetary performance is high only when both emphasis on tight budget targets and cost control are high. These results are applicable to both the production and marketing functions.

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Pacific Accounting Review, vol. 13 no. 1
Type: Research Article
ISSN: 0114-0582

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Progress in Psychobiology and Physiological Psychology
Type: Book
ISBN: 978-0-12-542118-8

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Article
Publication date: 1 January 2003

Chong M. Lau and Jefferson Ng

Prior studies on the interactive effects of performance evaluative style and budgetary participation on managers' budgetary performance have overlooked several important…

Abstract

Prior studies on the interactive effects of performance evaluative style and budgetary participation on managers' budgetary performance have overlooked several important issues. First, the moderating effects of organisational commitment have largely been overlooked. Since managers, who are highly committed to their organisations, are likely to pursue their organizations' goals much more intensely than managers who are not committed to their organisations, the effects of performance evaluative style and budgetary participation on the budgetary performance of these two groups of managers are likely to differ. Second, prior studies in this research area have concentrated mainly on the manufacturing sector. The services sectors have received relatively little attention. Third, differences between privately owned service organisations and publicly funded service organisations and their effects on performance have also not been considered. To address these gaps in the literature, this study investigates the three‐way interaction between reliance on financial measures for performance evaluation, budgetary participation and organisational commitment affecting budgetary performance in the health services sector. Based on a sample of 170 managers, the results indicate that highly committed managers react very differently to reliance on financial measures for performance evaluation and budgetary participation from lowly committed managers. Differences were also found between managers from the privately funded service organisations and those from the publicly funded service organisations.

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Pacific Accounting Review, vol. 15 no. 1
Type: Research Article
ISSN: 0114-0582

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Traffic Safety and Human Behavior
Type: Book
ISBN: 978-1-78635-222-4

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Publication date: 20 June 2017

David Shinar

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Traffic Safety and Human Behavior
Type: Book
ISBN: 978-1-78635-222-4

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Article
Publication date: 1 May 1997

Chong M. Lau, Liang C. Low and Ian R. C. Eggleton

Examines the three‐way interaction between budget emphasis, participation and task difficulty affecting managerial performance within the framework suggested by Harrison…

Abstract

Examines the three‐way interaction between budget emphasis, participation and task difficulty affecting managerial performance within the framework suggested by Harrison (1992) with a sample of 197 functional heads from Singaporean and Australian manufacturing companies. The results support a three‐way interaction between budget emphasis, budgetary participation and task difficulty affecting managerial performance and second, cultural differences between Singapore and Australia (pertaining to power distance) which interact neither with budgetary participation nor budget emphasis. The results also suggest that high budgetary participation (regardless of budget emphasis) in high task difficulty situations and high budget emphasis (regardless of budgetary participation) in low task difficulty situations are associated with improved managerial performance in Singapore and Australia.

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Accounting, Auditing & Accountability Journal, vol. 10 no. 2
Type: Research Article
ISSN: 0951-3574

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Book part
Publication date: 20 June 2017

David Shinar

Abstract

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Traffic Safety and Human Behavior
Type: Book
ISBN: 978-1-78635-222-4

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