Laitinen, Erkki K. - In: International Journal of Accounting, Auditing and … 7 (2011) 4, pp. 303-336
This study analyses the influence of contextual variables and managerial roles on the scope of job-relevant information in performance measurement. Five hypotheses are drawn for the effects on potential (intended) scope, real (existing) scope and difference (gap) between these scopes. Empirical...