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Participative Standard Setting

Abstract

The scale measures the degree of subordinate participation in setting performance goals or standards.

Keywords

Exploratory Factor Analysis Performance Standard Management Account Individual Indicator Account Research 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

References

  1. 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.CrossRefGoogle Scholar
  2. 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.Google Scholar

Copyright information

© Deutscher Universitäts-Verlag | GWV Fachverlage GmbH Wiesbaden 2007

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