The scale measures the extent to which managers manipulate budgetary data.


Exploratory Factor Analysis Business Unit Contingency Theory Data Manipulation Employee Behavior 
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.


  1. Künkele, J./ Schäffer, U.(2007): Zur erfolgreichen Gestaltung der Budgetkontrolle, in: Die Betriebswirtschaft, Vol. 67, pp. 75–92.Google Scholar
  2. Merchant, K. A. (1990): The Effects of Financial Controls on Data Manipulation and Management Myopia, in: Accounting, Organizations and Society, Vol. 15, pp. 297–313.CrossRefGoogle Scholar
  3. Ramaswami, S. N. (1996): Marketing Controls and Dysfunctional Employee Behaviors: A Test of Traditional and Contingency Theory Postulates, in: Journal of Marketing, Vol. 60, pp. 105–120.CrossRefGoogle Scholar

Copyright information

© Deutscher Universitäts-Verlag | GWV Fachverlage GmbH Wiesbaden 2007

Personalised recommendations