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| Tekijä: | Hartmann, F. |
| Otsikko: | The appropriateness of RAPM: toward the further development of theory |
| Lehti: | Accounting, Organizations and Society
2000 : MAY-JUL, VOL. 25:4-5, p. 451-482 |
| Asiasana: | DEVELOPMENT ACCOUNTING PERFORMANCE MEASUREMENT |
| Kieli: | eng |
| Tiivistelmä: | One of the few areas in management accounting and control research that has attained critical mass concerns the organizational and behavioral effects of budgeting. Many studies in this area focus on the use of budgets for managerial performance evaluation, and revolve around the construct Reliance on Accounting Performance Measures (RAPM). Despite the volume of the RAPM literature, concern has been expressed about its current state in terms of both theoretical progress and methodological practice. |
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