메뉴 건너뛰기




Volumn 25, Issue 6, 2000, Pages 609-622

The relationship between two consequences of budgetary controls: Budgetary slack creation and managerial short-term orientation

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0034238938     PISSN: 03613682     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0361-3682(99)00058-6     Document Type: Article
Times cited : (243)

References (52)
  • 2
    • 0002058423 scopus 로고
    • On the measurement of organizational slack
    • Bourgeois, L. (1981). On the measurement of organizational slack. Academy of Management Review, 6, 29-39.
    • (1981) Academy of Management Review , vol.6 , pp. 29-39
    • Bourgeois, L.1
  • 3
    • 0001233581 scopus 로고
    • Alternative ways of assessing model fit
    • K. Bollen, & J. Long. Newbury Park, CA: Sage
    • Browne, M. W., & Cudeck, R. (1993). Alternative ways of assessing model fit. In K. Bollen, & J. Long, Testing Structural Equation Models (pp. 136-162). Newbury Park, CA: Sage.
    • (1993) Testing Structural Equation Models , pp. 136-162
    • Browne, M.W.1    Cudeck, R.2
  • 5
    • 0001915691 scopus 로고    scopus 로고
    • Commitment in auditor - Client relationships: Antecedents and consequences
    • De Ruyter, K., & Wetzels, M. (1999). Commitment in auditor - client relationships: Antecedents and consequences. Accounting, Organizations and Society, 24, 57-75.
    • (1999) Accounting, Organizations and Society , vol.24 , pp. 57-75
    • De Ruyter, K.1    Wetzels, M.2
  • 6
    • 0003005936 scopus 로고
    • Tensions in the design of formal control systems: A field-study in a computer company
    • W. J. Bruns, & R. S. Kaplan. Boston, MA: Harvard Business School Press
    • Dent, J. F. (1987). Tensions in the design of formal control systems: A field-study in a computer company. In W. J. Bruns, & R. S. Kaplan, Accounting and Management: Field Study Perspectives (pp. 119-145). Boston, MA: Harvard Business School Press.
    • (1987) Accounting and Management: Field Study Perspectives , pp. 119-145
    • Dent, J.F.1
  • 8
    • 21144465370 scopus 로고
    • The effect of budget emphasis and information asymmetry on the relation between budgetary participation and slack
    • Dunk, A. S. (1993). The effect of budget emphasis and information asymmetry on the relation between budgetary participation and slack. The Accounting Review, 68, 400-410.
    • (1993) The Accounting Review , vol.68 , pp. 400-410
    • Dunk, A.S.1
  • 9
    • 0000309990 scopus 로고
    • Incentive compensation design, strategic business unit mission, and competitive strategy
    • Fisher, L., & Govindarajan, V. (1993). Incentive compensation design, strategic business unit mission, and competitive strategy. Journal of Management Accounting Research, 8, 129-144.
    • (1993) Journal of Management Accounting Research , vol.8 , pp. 129-144
    • Fisher, L.1    Govindarajan, V.2
  • 10
    • 0003692393 scopus 로고
    • Applied research methods series 1. Newbury Park, CA: Sage
    • Fowler, F. J. (1993). Survey Research Methods. Applied research methods series 1. Newbury Park, CA: Sage.
    • (1993) Survey Research Methods
    • Fowler, F.J.1
  • 11
    • 0030526890 scopus 로고    scopus 로고
    • Bad for practice: A critique of the transaction cost theory
    • Ghoshal, S., & Moran, P. (1996). Bad for practice: A critique of the transaction cost theory. Academy of Management Review, 21, 13-47.
    • (1996) Academy of Management Review , vol.21 , pp. 13-47
    • Ghoshal, S.1    Moran, P.2
  • 12
    • 0001538148 scopus 로고
    • Decentralization, strategy, and effectiveness of strategic business units in multi-business organizations
    • Govindarajan, V. (1986). Decentralization, strategy, and effectiveness of strategic business units in multi-business organizations. Academy of Management Review, 11, 844-856.
    • (1986) Academy of Management Review , vol.11 , pp. 844-856
    • Govindarajan, V.1
  • 13
    • 0000200342 scopus 로고
    • A contingency approach to strategy implementation at the business unit level: Integrating administrative mechanisms with strategy
    • Govindarajan, V. (1988). A contingency approach to strategy implementation at the business unit level: Integrating administrative mechanisms with strategy. Academy of Management Journal, 31, 828-853.
    • (1988) Academy of Management Journal , vol.31 , pp. 828-853
    • Govindarajan, V.1
  • 14
    • 84989063354 scopus 로고
    • Implementing competitive strategies at the business unit level: Implications of matching managers to strategies
    • Govindarajan, V. (1989). Implementing competitive strategies at the business unit level: Implications of matching managers to strategies. Strategic Management Journal, 10, 251-269.
    • (1989) Strategic Management Journal , vol.10 , pp. 251-269
    • Govindarajan, V.1
  • 15
    • 0001353745 scopus 로고
    • Strategy, control systems, and resource sharing: Effects on business unit performance
    • Govindarajan, V., & Fisher, J. (1990). Strategy, control systems, and resource sharing: Effects on business unit performance. Academy of Management Journal, 33, 259-285.
    • (1990) Academy of Management Journal , vol.33 , pp. 259-285
    • Govindarajan, V.1    Fisher, J.2
  • 16
    • 0002523480 scopus 로고
    • A contextual model of strategic decision-making in organizations
    • R. L. Taylor, J. J. O'Connell, R. A. Zawacki & D. D. Warrick
    • Hambrick, D., & Snow, C. (1977). A contextual model of strategic decision-making in organizations. In R. L. Taylor, J. J. O'Connell, R. A. Zawacki & D. D. Warrick, Academy of Management Proceedings (pp. 109-112).
    • (1977) Academy of Management Proceedings , pp. 109-112
    • Hambrick, D.1    Snow, C.2
  • 17
    • 0346500038 scopus 로고    scopus 로고
    • The appropriateness of RAPM: Toward the further development of theory
    • in press
    • Hartmann, F. G. (in press). The appropriateness of RAPM: toward the further development of theory. Accounting, Organizations and Society.
    • Accounting, Organizations and Society
    • Hartmann, F.G.1
  • 18
    • 0002858147 scopus 로고
    • Managing our way to economic decline
    • July-August
    • Hayes, R. H., & Abernathy, W. J. (1980 July-August). Managing our way to economic decline. Harvard Business Review, 67-77.
    • (1980) Harvard Business Review , pp. 67-77
    • Hayes, R.H.1    Abernathy, W.J.2
  • 19
    • 58149316274 scopus 로고
    • Internal capital market controls and financial performance in multidivisional firms
    • Hill, C. W. L. (1988). Internal capital market controls and financial performance in multidivisional firms. Journal of Industrial Economics, 37, 67-83.
    • (1988) Journal of Industrial Economics , vol.37 , pp. 67-83
    • Hill, C.W.L.1
  • 20
    • 22944472837 scopus 로고
    • A review of scale development practices in the study of organizations
    • Hinkin, T. R. (1995). A review of scale development practices in the study of organizations. Journal of Management, 21, 967-988.
    • (1995) Journal of Management , vol.21 , pp. 967-988
    • Hinkin, T.R.1
  • 22
    • 0000185630 scopus 로고
    • An empirical study of the role of accounting data in performance evaluation
    • Hopwood, A. G. (1972). An empirical study of the role of accounting data in performance evaluation. Journal of Accounting Research, 10, S156-S182.
    • (1972) Journal of Accounting Research , vol.10
    • Hopwood, A.G.1
  • 23
    • 84989103793 scopus 로고
    • Strategic control systems and relative R&D investment in large multiproduct firms
    • Hoskisson, R. E., & Hitt, M. A. (1988). Strategic control systems and relative R&D investment in large multiproduct firms. Strategic Management Journal, 9, 605-621.
    • (1988) Strategic Management Journal , vol.9 , pp. 605-621
    • Hoskisson, R.E.1    Hitt, M.A.2
  • 24
    • 0000585665 scopus 로고
    • Managerial risk taking in diversified firms: An evolutionary perspective
    • Hoskisson, R. E., Hitt, M.A., & Hill, C.W.L. (1991). Managerial risk taking in diversified firms: An evolutionary perspective. Organization Science, 2, 296-314.
    • (1991) Organization Science , vol.2 , pp. 296-314
    • Hoskisson, R.E.1    Hitt, M.A.2    Hill, C.W.L.3
  • 25
    • 84989114113 scopus 로고
    • Control systems and strategic adaptation: Lessons from the Japanese experience
    • Jaeger, A. M., & Baliga, B. R. (1985). Control systems and strategic adaptation: Lessons from the Japanese experience. Strategic Management Journal, 6, 115-134.
    • (1985) Strategic Management Journal , vol.6 , pp. 115-134
    • Jaeger, A.M.1    Baliga, B.R.2
  • 26
    • 38249015181 scopus 로고
    • Dysfunctional behavior and management control: An empirical study of marketing managers
    • Jaworski, B. L., & Young, S. M. (1992). Dysfunctional behavior and management control: An empirical study of marketing managers. Accounting, Organizations and Society, 17, 17-35.
    • (1992) Accounting, Organizations and Society , vol.17 , pp. 17-35
    • Jaworski, B.L.1    Young, S.M.2
  • 27
    • 0031066470 scopus 로고    scopus 로고
    • Management control systems and strategy: A critical review
    • Langfield-Smith, K. (1997). Management control systems and strategy: A critical review. Accounting, Organizations and Society, 22, 207-232.
    • (1997) Accounting, Organizations and Society , vol.22 , pp. 207-232
    • Langfield-Smith, K.1
  • 28
    • 0030509373 scopus 로고    scopus 로고
    • Economic short-termism: The debate, unresolved issues, and implications for management practice and research
    • Laverty, K. J. (1996). Economic short-termism: The debate, unresolved issues, and implications for management practice and research. Academy of Management Review, 21, 825-860.
    • (1996) Academy of Management Review , vol.21 , pp. 825-860
    • Laverty, K.J.1
  • 29
    • 0001318112 scopus 로고
    • Allocative efficiency vs x-efficiency
    • Leibenstein, H. (1966). Allocative efficiency vs x-efficiency. American Economic Review, 56, 392-415.
    • (1966) American Economic Review , vol.56 , pp. 392-415
    • Leibenstein, H.1
  • 30
    • 38249031002 scopus 로고
    • Budgetary biasing in organizations: Theoretical framework and empirical evidence
    • Lukka, K. (1988). Budgetary biasing in organizations: Theoretical framework and empirical evidence. Accounting, Organizations and Society, 13, 281-301.
    • (1988) Accounting, Organizations and Society , vol.13 , pp. 281-301
    • Lukka, K.1
  • 32
    • 0002764589 scopus 로고
    • Organizational controls and discretionary program decision-making: A field study
    • Merchant, K.A. (1985a). Organizational controls and discretionary program decision-making: A field study. Accounting Organizations and Society, 10, 67-85.
    • (1985) Accounting Organizations and Society , vol.10 , pp. 67-85
    • Merchant, K.A.1
  • 33
    • 0000787857 scopus 로고
    • Budgeting and the propensity to create budgetary slack
    • Merchant, K. A. (1985b). Budgeting and the propensity to create budgetary slack. Accounting, Organizations and Society, 10, 201-210.
    • (1985) Accounting, Organizations and Society , vol.10 , pp. 201-210
    • Merchant, K.A.1
  • 34
    • 27944467706 scopus 로고
    • The effects of financial controls on data manipulation and management myopia
    • Merchant, K. A. (1990). The effects of financial controls on data manipulation and management myopia. Accounting, Organizations and Society, 15, 297-313.
    • (1990) Accounting, Organizations and Society , vol.15 , pp. 297-313
    • Merchant, K.A.1
  • 36
    • 38249039314 scopus 로고
    • Measurements to cure management myopia
    • May-June
    • Merchant, K.A. & Bruns, W.J. (1986 May-June). Measurements to cure management myopia. Business Horizons, 56-64.
    • (1986) Business Horizons , pp. 56-64
    • Merchant, K.A.1    Bruns, W.J.2
  • 37
    • 0000515026 scopus 로고
    • The achievability of budget targets in profit centers: A field study
    • Merchant, K. A., & Manzoni, J. F. (1989). The achievability of budget targets in profit centers: A field study. The Accounting Review, 64, 539-558.
    • (1989) The Accounting Review , vol.64 , pp. 539-558
    • Merchant, K.A.1    Manzoni, J.F.2
  • 38
    • 0001174085 scopus 로고
    • Research and control in complex organizations: An overview
    • Merchant, K. A., & Simons, R. (1986). Research and control in complex organizations: An overview. Journal of Accounting Literature, 5, 183-203.
    • (1986) Journal of Accounting Literature , vol.5 , pp. 183-203
    • Merchant, K.A.1    Simons, R.2
  • 40
    • 84989095902 scopus 로고
    • Configurations of strategy and structure: Towards a synthesis
    • Miller, D. (1986). Configurations of strategy and structure: Towards a synthesis. Strategic Management Journal, 7, 233-249.
    • (1986) Strategic Management Journal , vol.7 , pp. 233-249
    • Miller, D.1
  • 41
  • 43
    • 0001680666 scopus 로고
    • Factor analysis of behavioral variables affecting budgetary slack
    • Onsi, M. (1973). Factor analysis of behavioral variables affecting budgetary slack. The Accounting Review, 48, 535-548.
    • (1973) The Accounting Review , pp. 535-548
    • Onsi, M.1
  • 44
    • 0000735459 scopus 로고
    • Budget use and managerial performance
    • Otley, D. T. (1978). Budget use and managerial performance. Journal of Accounting Research, 16, 122-149.
    • (1978) Journal of Accounting Research , vol.16 , pp. 122-149
    • Otley, D.T.1
  • 45
    • 49149141369 scopus 로고
    • The contingency theory of management accounting: Achievement and prognosis
    • Otley, D. T. (1980). The contingency theory of management accounting: Achievement and prognosis. Accounting, Organizations and Society, 5, 413-428.
    • (1980) Accounting, Organizations and Society , vol.5 , pp. 413-428
    • Otley, D.T.1
  • 47
    • 0000809711 scopus 로고
    • The impact of people on budgets
    • Schiff, M., & Lewin, A. Y. (1970). The impact of people on budgets. The Accounting Review, 45, 259-268.
    • (1970) The Accounting Review , vol.45 , pp. 259-268
    • Schiff, M.1    Lewin, A.Y.2
  • 48
    • 84989093134 scopus 로고
    • A systematic comparative analysis and synthesis of two business-level strategic typologies
    • Segev, E. (1989). A systematic comparative analysis and synthesis of two business-level strategic typologies. Strategic Management Journal, 10, 487-506.
    • (1989) Strategic Management Journal , vol.10 , pp. 487-506
    • Segev, E.1
  • 49
    • 38149143548 scopus 로고
    • The role of management control systems and business strategy: An empirical analysis
    • Simons, R. (1987). The role of management control systems and business strategy: An empirical analysis. Accounting, Organizations and Society, 12, 357-374.
    • (1987) Accounting, Organizations and Society , vol.12 , pp. 357-374
    • Simons, R.1
  • 50
    • 84982408491 scopus 로고
    • Analysis of the organizational characteristics related to tight budget goals
    • Simons, R. (1988). Analysis of the organizational characteristics related to tight budget goals. Contemporary Accounting Research, 5, 267-283.
    • (1988) Contemporary Accounting Research , vol.5 , pp. 267-283
    • Simons, R.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.