haku: @indexterm performance measurement / yhteensä: 862
viite: 239 / 862
Tekijä: | Otley, D. Pollanen, R. |
Otsikko: | Budgetary criteria in performance evaluation: a critical appraisal using new evidence |
Lehti: | Accounting, Organizations and Society
2000 : MAY-JUL, VOL. 25:4-5, p. 497-510 |
Asiasana: | ACCOUNTING PERFORMANCE MEASUREMENT ECONOMICS |
Kieli: | eng |
Tiivistelmä: | 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. |
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