Examines the three‐way interaction between budget emphasis, participation and task difficulty affecting managerial performance within the framework suggested by Harrison (1992) with a sample of 197 functional heads from Singaporean and Australian manufacturing companies. The results support a...

Purpose: The aim of this study is to critically evaluate the institutionalisation of International Public Sector Accounting Standards in Indonesia. Design/methodology/approach: This case study approach relies on obtaining its data from document sources and interviews with relevant people and/or...

Purpose – This paper aims to construct a comprehensive theoretical framework for interpreting voluntary IC disclosure practices by organizations. Design/methodology/approach – Four most‐commonly used theories in the area, namely agency theory, stakeholder theory, signalling theory, and...

This chapter examines the effects of the value attainment and cognitive roles of budgetary participation on job performance. A structural model consisting of variables such as budgetary participation, job-relevant information, job satisfaction, and job performance is proposed and tested using a...