Construct · 1 fields · 1 citations

reliance on accounting performance measures: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed

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Management accounting

superiors' emphasis on meeting budget figures when evaluating subordinates, linked to job tension and dysfunctional behavior.

In management accounting, reliance on accounting performance measures refers to superiors' emphasis on meeting budget figures when evaluating subordinates, linked to job tension and dysfunctional behavior. This meaning comes from Hopwood (1972) in Journal of Accounting Research.[1]

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Nearby constructs

performance6 fields · 8 citationsjingle · one word, five performances reliance1 fields · 2 citationsanchor · a single construct in contract law tension7 fields · 14 citationsjingle · one name, six constructs

References

Hopwood, A. G. (1972). An Empirical Study of the Role of Accounting Data in Performance Evaluation. Journal of Accounting Research, 10, 156. https://doi.org/10.2307/2489870

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