Research on how performance measurement systems affect employees’ perceptions of workplace fairness is important. As organizations often rely on their performance measurement systems to communicate information to their employees, it is useful to ascertain if and how the developments of...

This study revisits the area of reliance on budget to evaluate employee performance. It contributes in several ways. First, it updates this traditional research area making it more relevant to the current debate on the use of financial vis-à-vis nonfinancial measures in multidimensional...

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...