The appropriateness of RAPM: Toward the further development of theory

By F. Hartmann. 2000

352 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems, Management Science and Operations Research

View Paper: https://www.semanticscholar.org/paper/325d73176b78eb8617bc11636f81113909308883

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Citations in the corpus

Realising the richness of psychology theory in contingency-based management accounting research (2016, background): “…studies, my second aim is to identify and discuss five ways to develop the use of psychology theory in contingency-based 2 For reviews and discussion of contingency research in management accounting more broadly, see, for example, Chapman (1997), Hartmann (2000), Chenhall (2003), and Otley (2015).”
Beyond budgeting or budgeting reconsidered? A survey of North-American budgeting practice (2010, background): “Perhaps most importantly, the finding of the frequent use of subjective considerations and allowances for noncontrollable events within a budget paradigm would seem to cast doubt on the validity of the RAPM paradigm that has dominated management accounting research (Hartmann, 2000).”
Cost–quality conflict in audit firms: an empirical investigation (2004, background): “Nonaccounting styles of evaluation have been given limited attention in the management control literature and Hartmann (2000) suggested that effects of accounting targets should be compared to the effects of non-accounting targets.1 It would be expected that the greater the degree of reliance…”
The Effects of Leadership Styles and Use of Performance Measures on Managerial Work-Related Attitudes (2010, methodology): “Hartmann, 2000 ; Otley and Fakiolas, 2000 ; Pollanen and Otley, 2000 ; Noeverman et al.”
Management control systems in innovation companies: a literature based framework (2014, background): “6 For reviews of the contingency-based literature addressing MCSs see Chapman (1997), Langfield-Smith (1997), Hartmann (2000) and Chenhall (2003). what roles MCSs play for controlling innovation activities and what factors that influence the design of MCSs in these companies can be identified.”
A Conceptual Development of Simons’ Levers of Control Framework (2012, neutral): “E-mail addresses: sophie.tessier@hec.ca (S. Tessier), d.otley@lancaster.ac.uk (D. Otley). organised body of knowledge (Hartmann, 2000; Malmi and Brown, 2008).”
A review of literature on contingency theory in managerial accounting (2012, background): “Tillema, 2005; Naranjo-Gil and Hartmann, 2007; Cadez and Guilding, 2008; Aver and Cadez, 2009). However, research investigating other characteristics of MAS information is scarce. Abernathy and Guthrie (1994) reported the findings of a study which examined differences in the design parameters of man”
The Relationship of Budgetary Participation and Reliance on Accounting Performance Measures with Individual-Level Consequent Variables: A Meta-Analysis (2009, background): “It represents one facet of the control function of budgets (Briers and Hirst, 1990; Hartmann, 2000).”
An exploratory study on the emergence of management control systems: formalizing human resources in small growing firms (2005, background): “…research designs (Fisher, Maines, Peffer, & Sprinkle, 2002; Webb, 2002). d. 3 An important line of research studies the relevance of 224 T. Davila / Accounting, Organizations and Society 30 (2005) 223–248 the characteristics of these systems (Hartmann, 2000; Shields & Shields, 1998).”
Performance Management in Universities: Effects of the Transition to More Quantitative Measurement Systems (2012, background): “In addition, the relationships between performance, performance evaluation, motivation and job-related tension have received considerable attention over the years (see, for example, Brownell, 1982; Dunk, 1993; Hartmann, 2000; Hartmann et al., 2010).”