The impact of culture on the relationship between budgetary participation, management accounting systems, and managerial performance: An analysis of Chinese and Western managers

International Journal of Accounting

Volumn 36, Issue 2, 2001, Pages 125-146

  Tsui, Judy S L ^a  

^a CITY UNIVERSITY OF HONG KONG   (Hong Kong)

Author keywords

Budgetary participation; Culture; Management accounting systems; Managerial performance

Indexed keywords

EID: 2542472793     PISSN: 10944060     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article

References (6)

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3. Birnberg, J. G., Shields, M. D., & Young, S. M. (1990). The case for multiple methods in empirical management accounting research (with an illustration from budget setting). Journal of Accounting Research, 2 (1), 33-66.
4. Birnberg, J. G., & Snodgrass, C. (1988). Culture and control: a field study. Accounting, Organizations and Society, 13, 447-464 (September).
5. Waller, W. S. (1988). Slack in participative budgeting: the joint effect of a truth-inducing pay scheme and risk preferences. Accounting, Organizations and Society, 13, 87-98.
6. Yu, W. (1991). Motivational and demotivational factors in enterprises. Chinese Journal of Applied Psychology, 6, 5-14.