haku: @indexterm management accounting / yhteensä: 786
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| Tekijä: | Hartmann, F. Naranjo-Gil, D. Perego, P. |
| Otsikko: | The effects of leadership styles and use of performance measures on managerial work-related attitudes |
| Lehti: | European Accounting Review
2010 : JUN, VOL. 19:2, p. 275-310 |
| Asiasana: | performance measurement management accounting leadership attitudes middle managers |
| Kieli: | eng |
| Tiivistelmä: | This study examines the effects of superiors' performance evaluation behaviors on subordinates' work-related attitudes. It argues that the two dominant dimensions underlying this construct are leadership style and performance measure use. A path model is developed and tested so that it is possible to disentangle the effects of leadership style (initiating structure and consideration) and performance measure use (objective and subjective measures) on managerial work-related attitudes (goal clarity and evaluation fairness). The hypotheses are tested by using survey data from 196 middle-level managers in 11 organizations. Results show, among others, that an initiating structure leadership style affects subordinates' work-related attitudes through the use of objective performance measures. |
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