Reconsidering performance evaluative style

Abstract Hopwood (1972) , An empirical study of the role of accounting data in performance evaluation. Journal of Accounting Research , 10 , 156–182, modeled “performance evaluative style” as the predictor of unintended effects from performance measurement control systems, stimulating one of the few areas of cumulative research in behavioral accounting. However, despite twenty-five years of empirical testing, this stream of research has failed to converge. This paper considers the validity issues created by evolution in the conceptualisation and specification of the relevant variables and classifies them by calculation type. Results of an empirical test designed to explore comparability between the variable types are reported. Finally, implications for interpreting prior research and for future research directions are considered. ©

[1]  R. Anthony,et al.  Planning and Control Systems: A Framework for Analysis , 1965 .

[2]  Frederick Winslow Taylor,et al.  科学管理原理=The principles of scientific management , 2014 .

[3]  Alan S. Dunk,et al.  TASK UNCERTAINTY AND ITS INTERACTION WITH BUDGETARY PARTICIPATION AND BUDGET EMPHASIS: SOME... , 1991 .

[4]  Anil K. Gupta.  SBU Strategies, Corporate-SBU Relations, and SBU Effectiveness in Strategy Implementation , 1987 .

[5]  Peter. Brownell.  Budgetary Systems And The Control Of Functionally Differentiated Organizational Activities , 1985 .

[6]  Fred Luthans,et al.  The contingency theory of management: A path out of the jungle , 1973 .

[7]  Peter Brownell,et al.  Reliance on Accounting Information, Budgetary Participation, and Task Uncertainty: Tests of a Three-Way Interaction , 1986 .

[8]  Peter. Brownell.  The Role of Accounting Information, Environment and Management Control in Multi-National Organizations , 1987 .

[9]  L. Vogel,et al.  Strategy and Structure , 1986 .

[10]  O. A. Imoisili,et al.  The role of budget data in the evaluation of managerial performance , 1989 .

[11]  John L. J. Machin,et al.  A Communication-based Methodology for Research into, and Development of, Management Control Systems , 1983 .

[12]  H. Simon,et al.  centralization vs. decentralization in organizing the controller's department , 1954 .

[13]  D. Otley.  The contingency theory of management accounting: Achievement and prognosis , 1980 .

[14]  A. Hopwood,et al.  An accounting system and managerial behaviour , 1973 .

[15]  D. Otley,et al.  Research in Management Control: An Overview of its Development , 1995 .

[16]  M. Hirst,et al.  The role of budgetary information in performance evaluation , 1990 .

[17]  D. Otley.  BUDGET USE AND MANAGERIAL PERFORMANCE , 1978 .

[18]  Graeme L. Harrison,et al.  Reliance on accounting performance measures in superior evaluative style — The influence of national culture and personality☆ , 1993 .

[19]  V. Govindarajan.  Appropriateness of accounting data in performance evaluation: An empirical examination of environmental uncertainty as an intervening variable☆ , 1984 .

[20]  Graeme Harrison.  THE CROSS-CULTURAL GENERALIZABILITY OF THE RELATION BETWEEN PARTICIPATION, BUDGET EMPHASIS AND... , 1992 .

[21]  Richard M. Steers.  Problems in the Measurement of Organizational Effectiveness , 1975 .

[22]  Chris Argyris,et al.  「人間にたいする予算の影響」1952-中-(The Impact of Budgets on People,第4部)(資料) , 1979 .

[23]  A. Hopwood.  [Discussion of An Empirical Study of the Role of Accounting Data in Performance Evaluation]: A Reply , 1972 .

[24]  V. Govindarajan.  A Contingency Approach to Strategy Implementation at the Business-Unit Level: Integrating Administrative Mechanisms with Strategy , 1988 .

[25]  M. Hirst.  RELIANCE ON ACCOUNTING PERFORMANCE-MEASURES, TASK UNCERTAINTY, AND DYSFUNCTIONAL BEHAVIOR - SOME EXTENSIONS , 1983 .

[26]  H. White.  Management Conflict and Sociometric Structure , 1961, American Journal of Sociology.

[27]  Alan S. Dunk,et al.  RELIANCE ON BUDGETARY CONTROL, MANUFACTURING PROCESS AUTOMATION AND PRODUCTION SUBUNIT... , 1992 .