A Review and Extension of Using Performance Reports : A Field Study Based on Path-Goal Theory  

Oleh:

Killough, Larry N. ; Weisenfeld, Leslie W.

Jenis: Article from Bulletin/Magazine
Dalam koleksi: Journal of Management Accounting Research vol. 4 (1992), page 209.
Topik: GOAL PROGRAMS; review; extension; performance reports; path - goal theory

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ36.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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The purpose of this study was to clarify the conflicting findings from earlier research regarding the impact of evaluating performance with accounting data. This study developed a research model from prior research findings. From the model several relationships were identified for examination. The results of this examination indicate that the use of accounting data for evaluation purposes may result in functional behaviour if : (1) congruency exists regarding the evaluation method, (2) the method is perceived to be appropriate and fair, (3) reward is contingent upon variances, (4) goals are clear, (5) the task being measured is relatively predictable, and (6) the individual perceives a positive path with respect to the performance report.

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