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Abstract

The scale measures the degree of standard tightness as the difference between two constructs— resources needed (as perceived by a respondent to accomplish a job) and resources available (to accomplish the job as perceived by a respondent).

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References

  • 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.

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© 2007 Deutscher Universitäts-Verlag | GWV Fachverlage GmbH Wiesbaden

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(2007). Standard Tightness. In: Management Accounting & Control Scales Handbook. DUV. https://doi.org/10.1007/978-3-8350-5471-4_198

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