This paper focuses on the need to revise the conceptualisation and measurement of evaluative style in future Reliance on Accounting Performance Measures (RAPM) research. Based on a review of the existing literature, we identify a number of issues in the conceptualisation and measurement of...

This paper focuses on the need to revise the conceptualisation and measurement of evaluative style in future Reliance on Accounting Performance Measures (RAPM) research. Based on a review of the existing literature, we identify a umber of issues in the conceptualisation and measurement of...

Several management accounting studies have investigated the behavioural impact of evaluative style, a concept that generally refers to the manner in which supervisors use accounting information to evaluate the performance of subordinates. Although most studies study this behavioural impact at...

This paper investigates the role of feedback quality and voice in performance evaluation. A model is developed and tested in which feedback quality and voice enhance procedural fairness perceptions (procedure effects), and procedural fairness perceptions in turn lead to different positive...

Purpose: A major trend in the changing nature of work is the increasing use of temporary workers. Although common among students, older employees have joined the ranks of temporary workers as they extend their work lives. Temporary workers tend to report lower affective commitment and...

Purpose – The purpose of this paper is to examine the role of multinational corporations (MNCs) in local institutional change. To what extent do multinational organizations help or hinder change, in particular new industry creation? Design/methodology/approach – The paper presents a...