Purpose The purpose of this paper is to analyze the simultaneous effect of management control system (MCS) designs (belief vs boundary) and cognitive orientations (individualism vs collectivism) on performance misreporting by combining accounting and psychology literature....

Purpose The purpose of this paper is to evaluate whether trust and distrust in upper-level managers exert different influences on the budgetary proposals of middle managers. Such proposals involve different levels of managerial effort that impact overall budgetary slack....

Recent Organizations are adopting teams’ structures to react to competition and enhance performance, but they do not fully achieve these objectives. Psychology literature argues that one of the main reasons for that is the lack of team commitment, which could be enhanced partially for the...

In this paper we investigate the effects of superiors’ performance evaluation behaviors on subordinates’ work-related attitudes. In response to critique on the multidimensional nature of the ‘supervisory style’ construct in the RAPM literature, we argue that the two dominant dimensions...

This study investigates the effects of the specific content of disaggregated performance reports on team cooperation over periods, when agents' rewards are based on team performance. In a disaggregated performance report teammates' individual performance information is shared among partners....

Because buyer–supplier relationships change over time, management information systems should provide partners with suitable information across the different stages of the relationship. This paper investigates how the perceived usefulness of different management information characteristics may...