-
1
-
-
85120198175
-
-
Birnberg, J. G., Turopolic, L., & Young, S. M. (1983). The organizational context of accounting. Accounting, Organizations and Society , 111–129.
-
-
-
-
2
-
-
85120207135
-
-
Bond, M. H. (1991). Beyond the Chinese face: Insights from psychology . Hong Kong: Oxford University Press.
-
-
-
-
3
-
-
85120204013
-
-
Brownell, P. (1982a). Participation in the budgeting process: When it works and when it doesn’t. Journal of Accounting Literature , 124–153.
-
-
-
-
4
-
-
85120219859
-
-
Brownell, P. (1982b). The role of accounting data in performance evaluation, budgetary participation, and organisational effectiveness. Journal of Accounting Research , 12–27.
-
-
-
-
5
-
-
85120234944
-
-
Brownell, P., & Dunk, A. S. (1991). Task uncertainty and its interaction with budgetary participation and budget emphasis: Some methodological issues and empirical investigation. Accounting, Organizations and Society , 693–703.
-
-
-
-
6
-
-
85120189472
-
-
Brownell, P., & Hirst, M. K. (1986). Reliance on accounting information, budgetary participation, and task uncertainty: Tests of a three-way interaction. Journal of Accounting Research , 241–249.
-
-
-
-
7
-
-
85120228204
-
-
Carr, C., & Tomkins, C. (1998). Context, culture and the role of the finance function in strategic decisions: A comparative analysis of Britain, Germany, the USA and Japan. Management Accounting Research , 213–239.
-
-
-
-
8
-
-
85120221317
-
-
Child, J. (1981). Contingency and capitalism in the cross-national study of organizations. In: L. Cumming & B. Staw (Eds), Research in Organization Behavior (Vol. 3, pp. 303–356). Greenwich, CT: JAI Press.
-
-
-
-
9
-
-
85120191912
-
-
Chow, C. W., Kato, Y., & Merchant, K. A. (1996). The use of organizational controls and their effects on data manipulation and management myopia: A Japan vs. U.S. comparison. Accounting, Organizations and Society , 175–192.
-
-
-
-
10
-
-
0000159030
-
The effects of management controls and national culture on manufacturing performance: An experimental investigation
-
C.W. Chow M.D. Shield Y.K. Chan The effects of management controls and national culture on manufacturing performance: An experimental investigation Accounting, Organizations and Society 16 3 1991 209 226
-
(1991)
Accounting, Organizations and Society
, vol.16
, Issue.3
, pp. 209-226
-
-
Chow, C.W.1
Shield, M.D.2
Chan, Y.K.3
-
11
-
-
0032398736
-
Understanding the influence of national culture on the development of trust
-
P.M. Doney J.O. Cannon M.R. Mullen Understanding the influence of national culture on the development of trust Academy of Management Review 23 3 1998 601 620
-
(1998)
Academy of Management Review
, vol.23
, Issue.3
, pp. 601-620
-
-
Doney, P.M.1
Cannon, J.O.2
Mullen, M.R.3
-
12
-
-
85120184208
-
-
Dunk, A. S. (1993). The effect of budget emphasis and information asymmetry on the relation between budgetary participation and slack. The Accounting Review , 400–410.
-
-
-
-
13
-
-
85120216488
-
-
Frucot, V., & Shearon, W. T. (1991). Budgetary participation, locus of control, and Mexican managerial performance and job satisfaction. The Accounting Review , 80–99.
-
-
-
-
14
-
-
85120238950
-
-
Govindarajan, V. (1986). The impact of participation in the budgetary process in management attitude and performance: Universalistic and contingency perspectives. Decision Sciences , 496–516.
-
-
-
-
15
-
-
85120218743
-
-
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.
-
-
-
-
16
-
-
85120228981
-
-
Harrison, G. L., McKinnon, J. L., Panchapakesan, S., & Leung, M. (1994). The influence of culture on organizational design and planning and control in Australia and the United States compared with Singapore and Hong Kong. Journal of International Financial Management and Accounting , 242–261.
-
-
-
-
17
-
-
85120208974
-
-
Hayes, D. C. (1977). The contingency theory of managerial accounting. The Accounting Review , 22–39.
-
-
-
-
18
-
-
85120205763
-
-
Hofstede, G. H. (1968). The game of budget control . London: Tavistock.
-
-
-
-
19
-
-
85120219226
-
-
Hofstede, G. H. (1980). Culture’s consequences: International differences in work-related values . Beverly Hills, CA: Sage.
-
-
-
-
20
-
-
85120226724
-
-
Hofstede, G. H., & Bond, M. H. (1988). The Confucius connection: From cultural roots to economic growth. Organizational Dynamics , 5–21.
-
-
-
-
21
-
-
85120218881
-
-
Hopwood, A. G. (1972). An empirical study of the role of accounting data in performance evaluation. Journal of Accounting Research , 156–182.
-
-
-
-
22
-
-
85120231633
-
-
Hwang, S. K. (1989). The effect of culture on the relationship between participation and motivation. Unpublished doctoral dissertation. Sydney New South Wales: Macquarie University.
-
-
-
-
23
-
-
85120223382
-
-
Kren, L. (1992). Budgetary participation and managerial performance: The impact of information and environmental volatility. The Accounting Review , 511–528.
-
-
-
-
24
-
-
85120228426
-
-
Kren, L., & Liao, W. M. (1988). The role of accounting information in the control of organizations: A review of the evidence. Journal of Accounting Literature , 280–309.
-
-
-
-
25
-
-
85120207166
-
-
Lal, M., Dunk, A. S., & Smith, G. (1996). The propensity of managers to create budgetary slack: A cross national examination using random sampling. The International Journal of Accounting , 483–496.
-
-
-
-
26
-
-
85120238469
-
-
Lau, C. M., Low, L. C., & Eggleton, I. R. (1995). The impact of reliance on accounting measures on job-related tension and managerial performance: Additional evidence. Accounting, Organizations and Society , 359–381.
-
-
-
-
27
-
-
85120193807
-
-
Lau, C. M., Low, L. C., & Eggleton, I. R. (1997). The interactive effects of budget emphasis, participation and task difficulty on managerial performance: A cross-cultural study. Accounting, Auditing and Accountability Journal , 175–197.
-
-
-
-
28
-
-
85120189426
-
-
Lau, C. M., & Tan, J. J. (1998). The three-way interaction between budget emphasis, budgetary participation and task difficulty affecting managerial performance: A cross-cultural study of the financial services sector. Management Accounting Research , 163–183.
-
-
-
-
29
-
-
85120213571
-
-
Merchant, K. A. (1985). Budgeting and the propensity to create budgetary slack. Accounting, Organizations and Society , 201–210.
-
-
-
-
30
-
-
85120227223
-
-
Mia, L. (1989). The impact of participation in budgeting and job difficulty on managerial performance and work motivation: A research note. Accounting, Organizations and Society , 347–357.
-
-
-
-
31
-
-
85120197857
-
-
Milani, K. W. (1975). The relationship of participation in budget-setting to industrial supervisor performance and attitudes: A field study. The Accounting Review , 274–284.
-
-
-
-
32
-
-
85120229502
-
-
Negandhi, A. R., & Prasad, S. B. (1971). Comparative management . New York: Appleton-Century-Croft.
-
-
-
-
33
-
-
85120208860
-
-
Nouri, H. (1994). Using organizational commitment and job involvement to predict budgetary slack: A research note. Accounting, Organizations and Society , 289–295.
-
-
-
-
34
-
-
85120187772
-
-
Nouri, H., & Parker, R. J. (1996). The effect of organizational commitment on the relation between budgetary participation and budgetary slack. Behavioral Research in Accounting , 74–90.
-
-
-
-
35
-
-
85120221046
-
-
O’Connor, N. (1995). The influence of organizational culture on the usefulness of budget participation by Singaporean-Chinese managers. Accounting, Organizations and Society , 383–403.
-
-
-
-
36
-
-
85120238719
-
-
Onsi, M. (1973). Factor analysis of behavioral variables affecting budgetary slack. The Accounting Review , 535–548.
-
-
-
-
37
-
-
85120191833
-
-
Oppenheim, A. N. (1992). Questionnaire design, interviewing and attitude measurement . London: Pinter Publishers.
-
-
-
-
38
-
-
85120187804
-
-
Otley, D. T. (1978). Budget use and managerial performance. Journal of Accounting Research , 122–149.
-
-
-
-
39
-
-
85120190579
-
-
Pope, P. F. (1984). Information asymmetries in participative budgeting: A bargaining approach. Journal of Business Finance and Accounting , 41–59.
-
-
-
-
40
-
-
85120206774
-
-
Schoonhoven, C. B. (1981). Problems with contingency theory: Testing assumptions hidden with the language of contingency theory. Administrative Science Quarterly , 354–377.
-
-
-
-
41
-
-
85120218510
-
-
Shields, M. D., & Young, S. M. (1993). Antecedents and consequences of participative budgeting: Evidence on the effects of asymmetrical information. Journal of Management Accounting Research , 265–280.
-
-
-
-
42
-
-
85120216294
-
-
Simons, R. (1987). Planning, control and uncertainty: A process view. In: W. J. Bruns & R. S. Kaplan (Eds), Accounting and Management: A Field Study Perspectives . Cambridge, MA: Harvard University Press.
-
-
-
-
43
-
-
85120234178
-
-
Thompson, J. D. (1967). Organizations in action . York: McGraw-Hill.
-
-
-
-
44
-
-
85120184397
-
-
Triandis, H. C. (1988). Collectivism v. individualism: A reconceptualisation of a basic concept in cross-cultural social psychology. In: G. Verma & C. Bagley (Eds), Cross-cultural Studies of Personality, Attitudes and Cognition . New York: St Martin’s Press.
-
-
-
-
45
-
-
85120208337
-
-
Young, S. M. (1985). Participative budgeting: The effects of risk aversion and asymmetric information on budgetary slack. Journal of Accounting Research , 829–842.
-
-
-
|