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Book part
Publication date: 20 January 2021

Vincent K. Chong, Michele K. C. Leong and David R. Woodliff

This paper uses a laboratory experiment to examine the effect of accountability pressure as a monitoring control tool to mitigate subordinates' propensity to create…

Abstract

This paper uses a laboratory experiment to examine the effect of accountability pressure as a monitoring control tool to mitigate subordinates' propensity to create budgetary slack. The results suggest that budgetary slack is (lowest) highest when accountability pressure is (present) absent under a private information situation. The results further reveal that accountability pressure is positively associated with subordinates' perceived levels of honesty, which in turn is negatively associated with budgetary slack creation. The findings of this paper have important theoretical and practical implications for budgetary control systems design.

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Book part
Publication date: 10 August 2005

Vincent K. Chong, Ian R.C. Eggleton and Michele K.C. Leong

This chapter examines the effects of the value attainment and cognitive roles of budgetary participation on job performance. A structural model consisting of variables…

Abstract

This chapter examines the effects of the value attainment and cognitive roles of budgetary participation on job performance. A structural model consisting of variables such as budgetary participation, job-relevant information, job satisfaction, and job performance is proposed and tested using a survey questionnaire on 70 senior managers, drawn from a cross-section of the financial services sector. Their responses are analyzed using a structural equation modeling (SEM) technique. The results reveal that budgetary participation is positively associated with job-relevant information. These results lend support to the cognitive effect of budgetary participation, which suggests that subordinates participate in the budget setting process to share information. In addition, the results suggest that budgetary participation is positively associated with job satisfaction. These results support the value attainment role of budgetary participation, which increases subordinates’ levels of job satisfaction. Furthermore, the results reveal that there are positive relationships between job-relevant information and job satisfaction, job-relevant information and job performance, and job satisfaction and job performance.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-0-76231-218-4

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Book part
Publication date: 10 August 2005

Abstract

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-0-76231-218-4

To view the access options for this content please click here
Book part
Publication date: 10 August 2005

Abstract

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-0-76231-218-4

Content available
Book part
Publication date: 20 January 2021

Abstract

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-80071-013-9

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Book part
Publication date: 21 November 2018

Vincent K. Chong and Nurul Farhana Khudzir

This chapter examines the effect of mutual monitoring and the personality trait of need for achievement on subordinates’ budgetary-slack creation in a team-based…

Abstract

This chapter examines the effect of mutual monitoring and the personality trait of need for achievement on subordinates’ budgetary-slack creation in a team-based environment. Experimental results show that the creation of budgetary slack is lower when mutual monitoring is present than when it is absent. The results also show that a two-way interaction between mutual monitoring and the personality trait of need for achievement affects subordinates’ budgetary-slack creation.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78756-543-2

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Article
Publication date: 10 November 2014

Robert Detmering, Anna Marie Johnson, Claudene Sproles, Samantha McClellan and Rosalinda Hernandez Linares

– The purpose of this paper is to provide a selected bibliography of recent resources on library instruction and information literacy.

Abstract

Purpose

The purpose of this paper is to provide a selected bibliography of recent resources on library instruction and information literacy.

Design/methodology/approach

Introduces and annotates English-language periodical articles, monographs and other materials on library instruction and information literacy published in 2013.

Findings

Provides information about each source, discusses the characteristics of current scholarship and describes sources that contain unique scholarly contributions and quality reproductions.

Originality/value

The information may be used by librarians and interested parties as a quick reference to literature on library instruction and information literacy.

Details

Reference Services Review, vol. 42 no. 4
Type: Research Article
ISSN: 0090-7324

Keywords

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Book part
Publication date: 17 July 2015

Vincent K. Chong and Chanel Y. Loy

This paper examines the effectiveness of the reliance on a leader’s reputation as an informal control tool to mitigate subordinates’ budgetary slack. In addition, it seeks…

Abstract

Purpose

This paper examines the effectiveness of the reliance on a leader’s reputation as an informal control tool to mitigate subordinates’ budgetary slack. In addition, it seeks to explain whether this relationship is mediated by subordinates’ truthfulness in revealing their private information.

Methodology/approach

A laboratory experiment was conducted involving 60 undergraduate business students who participated in the experiment. A 1 × 2 between-subjects design was employed for the experimental study. Each subject assumed the role of a production manager responsible for setting a budget target. The experimental task employed involved a simple decoding task adapted from Chow (1983).

Findings

The results of this study indicate that budgetary slack is lower when a leader’s reputation is favourable than when it is unfavourable. In addition, it is found that subordinates’ truthfulness in revealing private information fully mediates the relationship between a leader’s reputation and budgetary slack.

Originality/value

This paper extends the limited literature on the reliance of informal controls in mitigating budgetary slack by examining a leader’s reputation as an informal control. The findings of this study provide important implications for the design of effective management control systems.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-78441-650-8

Keywords

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Article
Publication date: 3 August 2010

Michele Germani, Roberto Raffaeli and Alida Mazzoli

The purpose of this paper is to investigate a method for comparing the scanning and reproducing accuracy of highly shaped objects like plaster casts used in dentistry.

Abstract

Purpose

The purpose of this paper is to investigate a method for comparing the scanning and reproducing accuracy of highly shaped objects like plaster casts used in dentistry.

Design/methodology/approach

Theoretical considerations on errors introduced by the scanning systems and subsequent point clouds data elaboration have led to a method to estimate the accuracy of the whole process. Suitable indices have been chosen and computed at each stage. As a final result, the overall chain, scanning and reproducing systems can be assessed. In order to validate the proposed method casts have been scanned by means of commercial systems and then reproduced by using different rapid prototyping technologies, materials and parameters. Error indices have been computed and reported.

Findings

Since it is not possible to define reliable and meaningful reference models for non‐standard shapes, an absolute accuracy value for the scanning process cannot be stated. Anyway the proposed method, thanks to relative performance indices, allows the comparison of different acquisition systems and the evaluation of the most performing manufacturing chain.

Practical implications

The study provides a method to assess the relative performance between commercial systems both in scanning and reproducing stage.

Originality/value

In literature, some studies on the accuracy of scanning devices have been found but they are based on standard geometrical features. In this paper, the problem of complex shapes in absence of reference model is addressed instead.

Details

Rapid Prototyping Journal, vol. 16 no. 5
Type: Research Article
ISSN: 1355-2546

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Article
Publication date: 13 February 2019

Gitesh Dhairyashilrao Chavan, Ranjan Chaudhuri and Wesley J. Johnston

The purpose of this paper is to investigate the underlying knowledge structure and evolution of industrial-buying research published between 1965 and 2015.

Abstract

Purpose

The purpose of this paper is to investigate the underlying knowledge structure and evolution of industrial-buying research published between 1965 and 2015.

Design/methodology/approach

Bibliometric analysis is performed on 357 relevant papers (using principal component analysis and natural language processing, using VantagePoint® tools, used to generate bubble maps, auto-correlation maps and Aduna cluster maps), demonstrating how various factors involved in industrial buying have evolved, their degree of correlation with each other and the interrelationships of multiple factors concerning their co-occurrences.

Findings

The systematic mapping of industrial-buying research would illustrate the development of the significant factors in industrial-buying research. This paper provides both a global perspective on the leading countries and journals in the field and a robust roadmap for further investigation in this field.

Research limitations/implications

This paper is limited to the data considered for analysis and may, therefore, overlook or underestimate some work that has not been captured while filtering databases related to industrial buying.

Practical implications

This paper facilitates near-future projection and trend analysis in industrial-buying research.

Originality/value

The methodology used is unique to the field of business-to-business marketing.

Details

Journal of Business & Industrial Marketing, vol. 34 no. 1
Type: Research Article
ISSN: 0885-8624

Keywords

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