Budgeting Research: Three Theoretical Perspectives and Criteria for Selective Integration

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The effects of uncertainty on the roles of controllers and budgets: an exploratory study (2011, unknown): “Roles of budgetary control systems Budgetary control systems are traditionally portrayed as serving a number of organisational functions, such as planning, coordination, performance evaluation, resource allocation and organisational learning (Covaleski et al. 2003, Hansen and Van der Stede 2004).”
A Conceptual Development of Simons’ Levers of Control Framework (2012, background): “In recent years, the management control systems (MCS) literature has been criticised for being too compartmentalised (Covaleski et al., 2003) and for having problems with the definition of its concepts (Chenhall, 2003; Otley, 1980).”
The Relationship of Budgetary Participation and Reliance on Accounting Performance Measures with Individual-Level Consequent Variables: A Meta-Analysis (2009, background): “…were collected from relevant review papers (Kren and Liao, 1988; Birnberg et al., 1990; Briers and Hirst, 1990; Murray, 1990; Greenberg et al., 1994; Shields and Shields, 1998; Hartmann, 2000; Dunk, 2001; Chenhall, 2003; Covaleski et al., 2003; Luft and Shields, 2003; Van der Stede et al., 2005).”
Shared Interest and Honesty in Budget Reporting (2012, unknown): “See Covaleski et al. (2003) for a discussion.”