search query: @author Otley, D. / total: 10
reference: 3 / 10
| Author: | Otley, D. Pollanen, R. |
| Title: | Budgetary criteria in performance evaluation: a critical appraisal using new evidence |
| Journal: | Accounting, Organizations and Society
2000 : MAY-JUL, VOL. 25:4-5, p. 497-510 |
| Index terms: | ACCOUNTING PERFORMANCE MEASUREMENT ECONOMICS |
| Language: | eng |
| Abstract: | A considerable body of literature has developed following Hopwood. An empirical study of the role of accounting data in performance evaluation. (Journal of Accounting Research Supplement 156-182) studying the consequences of evaluative style on managerial behavior and performance. However, this literature also displays some confusion and ambiguity concerning both the conceptualization and measurement of evaluative style. |
SCIMA