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Testing contingency hypotheses in budgetary research using moderated regression analysis: a second look

Hartmann, Frank G. H.; Moers, Frank - In: Accounting, Organizations and Society 28 (2003) 7-8, pp. 803-809

Persistent link: https://www.econbiz.de/10005219829

Testing contingency hypotheses in budgetary research: an evaluation of the use of moderated regression analysis

Hartmann, Frank G. H.; Moers, Frank - In: Accounting, Organizations and Society 24 (1999) 4, pp. 291-315

Persistent link: https://www.econbiz.de/10005219870

The appropriateness of RAPM: toward the further development of theory

Hartmann, Frank G. H. - In: Accounting, Organizations and Society 25 (2000) 4-5, pp. 451-482

Persistent link: https://www.econbiz.de/10005191393

The effects of uncertainty on the roles of controllers and budgets: an exploratory study

Hartmann, Frank G.H.; Maas, Victor S. - In: Accounting and Business Research 41 (2011) 5, pp. 439-458

This paper explores how contextual uncertainty and the use of the budgetary system explain cross-sectional variation in the organisational role of business unit controllers. We argue that there are complementarities between the role of the budgetary control system (i.e. coercive vs. enabling)...

Persistent link: https://www.econbiz.de/10010619893

How Control System Design Influences Performance Misreporting

MAAS, VICTOR S.; RINSUM, MARCEL VAN - In: Journal of Accounting Research 51 (2013) 5, pp. 1159-1186

Persistent link: https://www.econbiz.de/10010728750