The impact of reliance on accounting performance measures on job-related tension and managerial performance: additional evidence
Article Abstract:
A study is conducted that reconsiders the findings of Harrison (1992) on the generalizability of research results on budgetary participation and budget emphasis across national cultures. Harrison concluded that research results on budgetary participation are transferable across Anglo-American and Asian cultures, but the findings concerning the use of accounting performance measures are not. The new study explores the three-way interaction between budget emphasis, budgetary participation and task characteristics and their impact on job-related tension and managerial performance in a Singaporean setting. Findings show that improved managerial performance is related to high budget emphasis and high budgetary participation in low task difficulty situations, as well as high budgetary participation in high task difficulty situations.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1995
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Accounting numbers as "inscription:" actions at a distance and the development of accounting
Article Abstract:
It has been proposed in previous research that the use of numbers in accounting is a form of metaphor. A study was undertaken to further explore the quantitative nature of accounting. Specifically, the work focused on the development of accounting as it relates to 'inscriptions,' those numbers, writing, tables, lists, and other material and graphical representations used in accounting reports. It was argued that the application of numerical metaphor in accounting is motivated by the need to achieve long-distance control. The implications of this position are discussed.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1992
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