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Volumn 25, Issue 4-5, 2000, Pages 483-496

Budgetary criteria in performance evaluation: A critical appraisal using new evidence

Author keywords

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Indexed keywords


EID: 0034179510     PISSN: 03613682     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0361-3682(98)00031-2     Document Type: Article
Times cited : (80)

References (22)
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  • 2
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    • Task uncertainty and its interaction with budgetary participation and budget emphasis: Some methodological issues and empirical investigation
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  • 4
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    • Reliance on accounting information, budgetary participation and task uncertainty: Tests of a three-way interaction
    • (Autumn)
    • Brownell, P., & Hirst, M. (1986). Reliance on accounting information, budgetary participation and task uncertainty: tests of a three-way interaction. Journal of Accounting Research (Autumn), 241-249.
    • (1986) Journal of Accounting Research , pp. 241-249
    • Brownell, P.1    Hirst, M.2
  • 6
    • 0001380781 scopus 로고
    • Characteristics of organizational environments and perceived environmental uncertainty
    • Duncan, R.B. (1972). Characteristics of organizational environments and perceived environmental uncertainty. Administrative Science Quarterly, 313-327.
    • (1972) Administrative Science Quarterly , pp. 313-327
    • Duncan, R.B.1
  • 7
    • 38249026452 scopus 로고
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    • Dunk, A.S. (1989). Budget emphasis, budgetary participation and managerial performance: a note. Accounting, Organizations and Society, 321-324.
    • (1989) Accounting, Organizations and Society , pp. 321-324
    • Dunk, A.S.1
  • 8
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    • Harrison, G.L. (1992). The cross-cultural generalizability of the relation between participation, budget emphasis and job-related attitudes. Accounting, Organizations and Society, 1-15.
    • (1992) Accounting, Organizations and Society , pp. 1-15
    • Harrison, G.L.1
  • 9
    • 0000979966 scopus 로고
    • Accounting information and the evaluation of subordinate performance: A situational approach
    • Hirst, M.K. (1981). Accounting information and the evaluation of subordinate performance: a situational approach. The Accounting Review, 771-784.
    • (1981) The Accounting Review , pp. 771-784
    • Hirst, M.K.1
  • 10
    • 0000185630 scopus 로고
    • An empirical study of the role of accounting data in performance evaluation
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    • (1972) Journal of Accounting Research , Issue.SUPPL , pp. 156-182
    • Hopwood, A.G.1
  • 14
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  • 15
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    • Budget use and managerial performance
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    • Otley, D.T. (1978). Budget use and managerial performance. Journal of Accounting Research (Spring), 122-149.
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    • Otley, D.T.1
  • 16
    • 0346546517 scopus 로고
    • Management control in contemporary organizations: Towards a wider framework
    • Otley, D.T. (1994). Management control in contemporary organizations: towards a wider framework. Management Accounting Research, 289-299.
    • (1994) Management Accounting Research , pp. 289-299
    • Otley, D.T.1
  • 17
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    • Reliance on accounting performance measures: Dead end or new beginning?
    • Otley, D.T., & Fakiolas, A. (1998). Reliance on accounting performance measures: dead end or new beginning? Accounting, Organizations and Society, 24, 219-232.
    • (1998) Accounting, Organizations and Society , vol.24 , pp. 219-232
    • Otley, D.T.1    Fakiolas, A.2
  • 18
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    • Budgetary control and performance evaluation: An empirical analysis of bank branches
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    • (1996) Working Paper
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    • Minnesota Studies in Vocational Rehabilitation Minneapolis, MN, University of Minnesota Industrial Relations Center
    • Weiss, D.J., Davis, R.V., England, G.W., & Lofquist, L.H. (1967). Manual for Minnesota Satisfaction Questionnaire. Minnesota Studies in Vocational Rehabilitation, Vol. 22, Minneapolis, MN, University of Minnesota Industrial Relations Center.
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* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.