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Carbon Accounting: Challenges for Research in Management Control and Performance Measurement

Hartmann, Frank; Perego, Paolo; Young, Anna - In: Abacus 49 (2013) 4, pp. 539-563

Persistent link: https://www.econbiz.de/10010728341

How Top-down and Bottom-up Budgeting Affect Budget Slack and Performance through Social and Economic Exchange

Kramer, Stephan; Hartmann, Frank - In: Abacus 50 (2014) 3, pp. 314-340

type="main" <p>This paper investigates the effects of a top-down (TD) versus bottom-up (BU) orientation in different stages of the budgetary target-setting process on slack and managerial performance. We use social exchange theory to explain the outcomes of these alternative budgetary arrangements,...</p>

Persistent link: https://www.econbiz.de/10011034913

The effects of tolerance for ambiguity and uncertainty on the appropriateness of accounting performance measures

Hartmann, Frank - In: Abacus 41 (2005) 3, pp. 241-264

Persistent link: https://www.econbiz.de/10005315298

Aligning Performance Measurement Systems With Strategy: The Case of Environmental Strategy

PEREGO, PAOLO; HARTMANN, FRANK - In: Abacus 45 (2009) 4, pp. 397-428

Persistent link: https://www.econbiz.de/10008469162