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| Author: | Dunk, A.S. |
| Title: | Moderated regression, constructs and measurement in management accounting: a reflection |
| Journal: | Accounting, Organizations and Society
2003 : OCT, VOL. 28:7-8, p. 793-802 |
| Index terms: | Contingency theory Management accounting Performance measurement Regression analysis |
| Language: | eng |
| Abstract: | This paper reviews the literature that followed the ground breaking article of Hartman and Moers (1999) that addressed, firstly, the research that has centered on reliance on accounting performance measures, and secondly, the use of contingency theory in behavioural management accounting. After that, the paper puts into context many of their concerns and addresses a multitude of issues arising from their paper. |
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