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Reconsidering performance evaluative style
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DOI：10.1016/S0361-3682(98)00002-6.png)
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摘要
En 中文
Hopwood, A. G. (1972), An empirical study of the role of accounting data in performance evaluation. Journal of Accounting Research, 10, 156-182, modeled performance evaluative style as the predictor of unintended effects from performance measurement control systems, stimulating one of the few areas of cumulative research in behavioral accounting. However, despite twenty-five years of empirical testing, this stream of research has failed to converge. This paper considers the validity issues created by evolution in the conceptualisation and specification of the relevant variables and classifies them by calculation type. Results of an empirical test designed to explore comparability between the variable types; are reported. Finally, implications for interpreting prior research and for future research directions are considered. (C) 2000 Elsevier Science Ltd. All rights reserved.
Keyword:
STRATEGY IMPLEMENTATION
BUDGETARY
ATTITUDES
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