The Effects of Tolerance for Ambiguity and Uncertainty on the Appropriateness of Accounting Performance Measures

By F. Hartmann. 2005

97 citations recorded by the source corpus.

Subfields: Accounting, General Decision Sciences, Safety Research

View Paper: https://www.semanticscholar.org/paper/a31c02e0f87a2c697f8ab11c196aaa2a286e6580

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. F. Verbeeten
2. R. Speklé
3. David Naranjo-Gil
4. P. Perego
5. F. Hartmann
6. Joseph Marks
7. Adrian Furnham
8. M. Hiebl

In General Decision Sciences

1. F. Verbeeten
2. R. Speklé
3. Joseph Marks
4. Adrian Furnham

In Safety Research

1. F. Verbeeten
2. R. Speklé
3. David Naranjo-Gil
4. P. Perego
5. Joseph Marks
6. Adrian Furnham
7. F. Hartmann

Citations in the corpus

• The effects of uncertainty on the roles of controllers and budgets: an exploratory study (2011, unknown): “Such arguments, which focus on the contextual appropriateness of budgetary control, should therefore be complemented by arguments that suggest that when uncertainty increases, also the need for budgetary control goes up (e.g. Hartmann 2005) and these two effects might balance each other out.”
• Using strategic performance measurement systems for strategy formulation: Does it work in dynamic environments? (2012, unknown): “We performed the test of H1 and its sub-hypotheses using the SPSS macro for mediation provided by Preacher and Hayes (2004), which incorporates a causal steps and a bootstrapping procedure.”
• THE USE OF PERFORMANCE MEASUREMENT SYSTEMS IN THE PUBLIC SECTOR: EFFECTS ON PERFORMANCE (2014, methodology): “A partial application of SEM-techniques like the one we use is not unprecedented in the accounting literature (see for instance Chong & Johnson, 2007; Hartmann, 2005; Widener, 2006, 2007).”
• The Effects of Leadership Styles and Use of Performance Measures on Managerial Work-Related Attitudes (2010, background): “The managerial accounting literature suggests that the way in which managers’ performance is evaluated by their supervisors is an important determinant of their subsequent work-related attitudes (Hopwood, 1972; Otley, 1978; Merchant, 1985; Hartmann, 2005).”
• Tolerance of Ambiguity: A Review of the Recent Literature (2013, background): “Hofstede (1984) recognised uncertainty avoidance as a characteristic of cultures and developed an uncertainty avoidance index.”