The relationship between two consequences of budgetary controls: budgetary slack creation and managerial short-term orientation

By Wim A. Van der Stede. 2000

429 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/c2da39850d6bd157e55c68dff1638263db130649

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. Robert H. Chenhall
2. Frank Moers
3. Brian L. Connelly
4. Ellen Haustein
5. Peter M. Schuster
6. Katalin Takacs Haynes
7. Ricardo Malagueño
8. David Marginson

In Management Information Systems

1. Matthew Hall
2. Robert H. Chenhall
3. Michael D. Shields
4. Frank Moers
5. Steven E. Salterio
6. M. Lipe
7. J. Bisbe
8. Ricardo Malagueño

In Strategy and Management

1. J. Bisbe
2. Ellen Haustein
3. Peter M. Schuster
4. Brian L. Connelly
5. Ricardo Malagueño
6. David Marginson
7. Stephen R. Gates
8. Daniel Gamache

Citations in the corpus

• Exploring the debate on short-termism: a theoretical and empirical analysis (2008, methodology): “Managers should ideally take actions that secure long-term value (Porter, 1992), but short-term results must also be achieved if the firm is to survive (Merchant, 1990; Simons, 1995, 1999; Van der Stede, 2000).”
• Human capital measures, strategy, and performance: HR managers' perceptions (2008, positive): “…processes, while those following a differentiation strategy encourage innovation by implementing decentralized, flexible and less formal MACS (Auzair and Langfield-Smith, 2005; Govindarajan, 1988; Govindarajan and Fisher, 1990; Govindarajan and Gupta, 1985; Gupta, 1987; Van der Stede, 2000).”
• Management control systems in innovation companies: a literature based framework (2014, result): “…companies following a differentiation strategy (Simons 1987; Collins et al. 1997), these findings stand in contrast to arguments that a differentiation strategy, being achieved through creativity and innovation, requires less formal types of control (Miles and Snow 1978; Van der Stede 2000).”
• Beyond budgeting or budgeting reconsidered? A survey of North-American budgeting practice (2010, background): “…for performance valuation have been discussed extensively in the accounting literature. xamples include Jensen (2001) on the problems with budget-based ncentive contracts, Van der Stede (2000) on budgetary slack and manager hort-termism, and Merchant (1990) on budgets and earnings manageent.”
• Minding the Gap (2016, background): “The argument here is that striving for short-term measures can have adverse consequences for the long-term value-generating capability of the firm (Van der Stede, 2000).”
• The Issue of Endogeneity within Theory-Based, Quantitative Management Accounting Research (2007, background): “14These types of direct and indirect effects underlie most path analyses and structural equation models, where antecedents lead to choices and then to consequences (see, e.g. Van der Stede, 2000).”
• The adoption of total cost of ownership for sourcing decisions--a structural equations analysis (2005, methodology): “…study uses a more rigorous two-step approach to structural equation modeling (cf. Anderson & Gerbing, 1988) for theory testing and development than has been employed previously in management accounting research (cf. Baines & LangfieldSmith, 2003; Hunton, Wier, & Stone, 2000; Van der Stede, 2000).”
• The impact of reputation and variance investigations on the creation of budget slack (2002, background): “ Van der Stede (2000) finds the strategy of an organization affects the budget control style employed (low or high emphasis).”
• Using strategic performance measurement systems for strategy formulation: Does it work in dynamic environments? (2012, background): “…esearch when dealing with unlisted companies, organisaional performance refers to operational efficiency and was easured through two financial accounting ratios: return n assets (ROA) and return on sales (ROS) (e.g. Goll and asheed, 1997; Simerly and Li, 2000; Van der Stede, 2000; idener, 2006).”
• Introducing the First Management Control Systems: Evidence from the Retail Sector (2006, background): “…to the content of information: (1) internal versus external (Guilding 1999; Gordon and Narayanan 1984); (2) financial versus nonfinancial (Van der Stede 2000; Ittner and Larcker 1995); (3) tight versus flexible (Chenhall and Morris 1995; Simons 1987; Merchant 1984); and (4) used for learning…”