This chapter examines the effect an informal control namely trust-in-superior and subordinates’ truthfulness in revealing their private information on budgetary slack. A laboratory experiment was conducted. A one-way analysis of variance (ANOVA) and ordinary least squares (OLS) regression were...

This paper reports the results of a study on the implementation of an activity‐based costing (ABC) system in an Australian oil and gas company. The findings suggest that the three most important objectives of implementing an ABC system were: (1) more effective cost management, (2) better cost...

This study adopts a goal setting theory as the theoretical framework for studying the motivational effect of budgetary participation on job performance. This study proposes that budgetary participation affects job performance via two intervening variables, namely budget goal difficulty and...

This paper examines the impact of occupational stress on public accountants' job performance. The responses of 354 junior‐level public accountants to a survey questionnaire were analyzed using structural equation modeling. The structural model comprises measures of occupational stress, job...

Purpose This study aims to examine the role of trust-in-supervisor and organizational commitment on the relationship between a budget-based incentive compensation scheme and job performance. Design/methodology/approach A survey was conducted involving 120 managers from Australian manufacturing...

This paper examines the effect of job‐relevant information on the relationship between management accounting systems (MAS) and task uncertainty affecting managerial performance. Data are obtained via survey questionnaire of a sample of 131 senior managers from manufacturing firms in Australia....

This paper examines the effect of job rotation policy as a control mechanism in preventing managerial escalation of commitment under an agency problem setting. A total of 54 business students participated in a laboratory experiment. A 2 × 2 between-subjects ANOVA was used to test the hypotheses...