The Relationship of Budgetary Participation and Reliance on Accounting Performance Measures with Individual-Level Consequent Variables: A Meta-Analysis

By Klaus Derfuss. 2009

130 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/945fe06d78fc7ff547c3aa3672264a3dee69e4ec

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. David Naranjo-Gil
2. P. Perego
3. F. Hartmann
4. D. Otley
5. M. Hiebl
6. Matthew Hall
7. Klaus Derfuss
8. R. Speklé

In Management Information Systems

1. David Naranjo-Gil
2. P. Perego
3. F. Hartmann
4. D. Otley
5. Matthew Hall
6. Klaus Derfuss
7. M. Hiebl
8. V. Maas

In Strategy and Management

1. David Naranjo-Gil
2. P. Perego
3. F. Hartmann
4. D. Otley

Citations in the corpus

• Goal-setting participation and goal commitment: Examining the mediating roles of procedural fairness and interpersonal trust in a UK financial services organisation (2011, unknown): “…that participative budgeting has positive behavioural consequences resulting from greater goal clarity, perceived relevance, information exchange, trust in superior, and perceived procedural fairness, and reduced role ambiguity and job-related tension (for a recent review, see Derfuss, 2009).”
• The Effects of Leadership Styles and Use of Performance Measures on Managerial Work-Related Attitudes (2010, background): “These problems are considered important causes of the mixed and unsatisfactory evidence in this stream of literature (cf. Hartmann, 2000; Otley and Fakiolas, 2000; Pollanen and Otley, 2000; Noeverman et al., 2005; Derfuss, 2009).”
• The contingency theory of management accounting and control: 1980–2014 (2016, background): “The work which followed, despite being described as “the only organized critical mass of work in management accounting at present” (Brownell and Dunk (1991) (p.”