Reliance on accounting performance measures, task uncertainty, and dysfunctional behavior: Some extensions

  • Hirst M
  • 74

    Readers

    Mendeley users who have this article in their library.
  • N/A

    Citations

    Citations of this article.

Abstract

The author discusses a "situational" method that he used to reconcile previous research that was done by A. G. Hopwood and D. T. Otley on accounting performance measures (APM). The study looks at employees' attitudes and how APM can impact tension and withdrawal in the workplace in low and high task uncertainty instances. A questionnaire was sent to college students in Sydney, Australia. For situations in which there was high task uncertainty, respondents claimed that their belief in APM was high whereas it decreased in low task uncertainty instances.

Author-supplied keywords

  • ACCOUNTANTS
  • ACCOUNTING methods
  • AUDITING
  • AUSTRALIA
  • CORPORATE culture
  • EMPLOYEES -- Rating of
  • HOPWOOD, A. G.
  • MANAGEMENT styles
  • OTLEY, D. T.
  • PERFORMANCE evaluation
  • PERFORMANCE standards
  • PERSONNEL management
  • RESEARCH

Get free article suggestions today

Mendeley saves you time finding and organizing research

Sign up here
Already have an account ?Sign in

Find this document

Authors

  • Mark K Hirst

Cite this document

Choose a citation style from the tabs below

Save time finding and organizing research with Mendeley

Sign up for free