Reliance on accounting performance measures in superior evaluative style - the influence of national culture and personality

Article Abstract:

The relationship between managerialreliance on accounting-based performance measures and subordinates' job satisfaction is examined. Data from Singapore and Australia are used to analyzeworker behavior in the context of national cultural dimensions according to Geert Hofstede' classification. The results indicate that in Singapore, which is characterized by high power distance and low individualism, high supervisor reliance on such perfomance measures results in subordinates' lower tension andhigher job statisfaction. In contrast, favorable subordinate behavior results from low managerial reliance on these measures in Australia, which is a low power distance, high individualism society. However, the hypothesized effect ofsupervisor personality on job satisfaction is not supported. These results are useful in the construction of management accounting systems.

Methods, Measurement, Employee performance appraisals, Performance appraisals, Performance standards, Job performance standards

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The rhetoric and reality of an accounting change: a study of resource allocation

Article Abstract:

A case example is presented of health service resource allocation as a way of studying how participants learn to understand the significance and implications of accounting changes within an organization. The significance of a new calculative process is described which emerges over time, when accounting both molds and is molded by corporate reality. The interplay between accounting rhetoric and reality is discussed. Also reviewed are the ways in which accounting offers a language for discussion, regulations for guiding action, and a way of setting up legitimacy in institutional organizations.

Management, Accounting and auditing, Public health, Resource allocation

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