Abstract
The scale measures the degree of subordinate participation in setting performance goals or standards.
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Shields, M. D./ Deng, F. J./ Kato, Y. (2000): The Design and Effects of Control Systems: Tests of Direct-and Indirect-Effects Models, in: Accounting, Organizations and Society, Vol. 25, pp. 185–202.
Shields, M. D./ Young, S. M. (1993): Antecedents and Consequences of Participative Budgeting: Evidence on the Effects of Asymmetrical Information, in: Journal of Management Accounting Research, Vol. 5, pp. 265–280.
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© 2007 Deutscher Universitäts-Verlag | GWV Fachverlage GmbH Wiesbaden
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(2007). Participative Standard Setting. In: Management Accounting & Control Scales Handbook. DUV. https://doi.org/10.1007/978-3-8350-5471-4_150
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DOI: https://doi.org/10.1007/978-3-8350-5471-4_150
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