\nThe effects of tolerance for ambiguity and uncertainty on the appropriateness of accounting performance measures
Radboud Repository (Radboud University)Published 1 January 2005
Frank Hartmann
Citations93
Generate an AI Snapshot to get a quick, structured summary of this paper.
Study Snapshot
ObjectiveStudy objective
MethodsResearch methodology
PopulationPopulation studied
Sample sizeSample sizes
OutcomesStudy outcomes here
ResultsStudy results comes here
LimitationsResearch study limitations comes here
A concise AI-generated summary of the paper will appear here once you click Generate AI Snapshot.
Abstract
\n Contains fulltext :\n 45354.pdf (Publisher’s version ) (Open Access)\n
Keywords
Decision SciencesBusiness, Management and Accounting
Multivariate Data Analysis
18,815 Citations1997Jürgen W. Einax, Heinz W. Zwanziger +1 more
Strategic Management JournalUse of partial least squares (PLS) in strategic management research: a review of four recent studies
6,821 Citations1999John Hulland
The current paper reviews four recent studies in the strategic management area which use PLS and notes that the technique has been applied inconsistently, and at times inappropriately, and suggests standards for evaluating future PLS applications.
Psychology Press eBooksModern Methods for Business Research
6,471 Citations1998George A. Marcoulides
This work focuses on the development of models for Structural and Configural Models for Longitudinal Categorical Data and their application to Bank Branch Performance Assessment.
Journal of Marketing ResearchQuestionnaire Design, Interviewing and Attitude Measurement
5,007 Citations1993Gerald Albuam, A. N. Oppenheim
Journal of the American Statistical AssociationMeasurement, Design, and Analysis: An Integrated Approach.
4,066 Citations1992Sandra G. Funk, Elazar J. Pedhazur +1 more
Administrative Science QuarterlyCharacteristics of Organizational Environments and Perceived Environmental Uncertainty
3,656 Citations1972Robert B. Duncan
Psychological BulletinStatistical difficulties of detecting interactions and moderator effects.
3,175 Citations1993Gary H. McClelland, Charles M. Judd
It is demonstrated that the differential efficiency of experimental and field tests of interactions is also attributable to the differential residual variances of such interactions once the component main effects have been partialed out.
SSRN Electronic JournalBUSINESS RESEARCH METHODS (PHƯƠNG PHÁP NGHIÊN CỨU TRONG KINH DOANH)
2,574 Citations2023Huy Van Le, Anh T. T. T.
written last as this must include a flavour of results, don’t repeat phrases from the main text, if the reader’s interest in the short abstract, they are unlikely to read the rest of the report.
Academy of Management ReviewThree Types of Perceived Uncertainty About the Environment: State, Effect, and Response Uncertainty
1,995 Citations1987Frances J. Milliken
Academy of Management JournalBusiness Unit Strategy, Managerial Characteristics, and Business Unit Effectiveness at Strategy Implementation.
1,348 Citations1984Anil K. Gupta, Vijay Govindarajan
Accounting Organizations and SocietyAccounting control systems and business strategy: An empirical analysis
980 Citations1987Robert Simons
Administrative Science QuarterlyEnvironment as an Influence on Managerial Autonomy
964 Citations1958William R. Dill
Journal of Accounting ResearchAn Empirical Study of the Role of Accounting Data in Performance Evaluation
896 Citations1972Anthony G. Hopwood
Accounting Organizations and SocietyThe role of budgets in organizations facing strategic change: an exploratory study
718 Citations1999Margaret A. Abernethy, Peter Brownell
Organizational Behavior and Human PerformanceModerator variables: A clarification of conceptual, analytic, and psychometric issues
709 Citations1982Hugh J. Arnold
Accounting in Organizations and Society
655 Citations2020Anders Sandström
Accounting Organizations and SocietyMapping management accounting: graphics and guidelines for theory-consistent empirical research
654 Citations2003Joan L. Luft, Michael D. Shields
17 guidelines to help future research capture natural connections, avoid artifactual connections, and develop a more complete and valid map of the causes and effects of management accounting are offered.
Accounting Organizations and SocietyLinking control systems to business unit strategy: impact on performance
616 Citations1985Vijay Govindarajan, Anil K. Gupta
Journal of Applied PsychologyTask complexity as a moderator of goal effects: A meta-analysis.
588 Citations1987Robert E. Wood, Anthony J. Mento +1 more
Accounting Organizations and SocietyAppropriateness of accounting data in performance evaluation: An empirical examination of environmental uncertainty as an intervening variable
568 Citations1984Vijay Govindarajan
Journal of Accounting ResearchBudgetary Control and Organization Structure
537 Citations1975William J. Bruns, John H. Waterhouse
Journal of Accounting ResearchThe Effect of Different Types of Competition on the Use of Management Controls
534 Citations1972Pradip N. Khandwalla
Accounting Organizations and SocietyReflections on a contingent view of accounting
495 Citations1997Christopher S. Chapman
Psychological ReportsRevised Scale for Ambiguity Tolerance: Reliability and Validity
454 Citations1970A. P. Mac Donald
Journal of Accounting ResearchThe Role of Accounting Data in Performance Evaluation, Budgetary Participation, and Organizational Effectiveness
445 Citations1982Peter Brownell
Choice Reviews OnlineBeyond budgeting: how managers can break free from the annual performance trap
436 Citations2004
Journal of Personality AssessmentMeasurement of Ambiguity Tolerance
432 Citations1975Robert W. Norton
The measure of ambiguity tolerance (MAT-50) had high internal reliability and high test-retest reliability over a 10-to-12 week period and four independent empirical studies showed good construct validity.
Academy of Management JournalUncertainty: Measures, Research, and Sources of Variation.
421 Citations1975H. Kirk Downey, John W. Slocum
AIS Electronic Library (AISeL) (Association for Information Systems)A partial least squares latent variable modeling approach for measuring interaction effects: results from a Monte Carlo simulation study and voice mail emotion/adoption study.
415 Citations1996Wynne W. Chin, Barbara L. Marcolin +1 more
A new latent variable modeling approach is provided that can give more accurate estimates of such interaction effects by accounting for the measurement error in measures which attenuates the estimated relationships.
Journal of Management Accounting ResearchBudgeting Research: Three Theoretical Perspectives and Criteria for Selective Integration
406 Citations2003Mark A. Covaleski, John H. Evans +2 more
Administrative Science QuarterlyA Task Contingent Model of Work-Unit Structure
366 Citations1974Andrew H. Van de Ven, André L. Delbecq
Academy of Management JournalMeasures of Perrow 's Work Unit Technology: An Empirical Assessment and a New Scale.
353 Citations1983Michael J. Withey, Richard L. Daft +1 more
Six instruments previously used to assess Perrow's dimensions of work unit technology are evaluated and suggest convergent validity across measures of the analyzability and exceptions dimness.
Medical Entomology and ZoologyAccounting and Management: Field Study Perspectives
348 Citations1987Robert S. Kaplan, William J. Bruns
Journal of Applied PsychologyGoal and process clarity: Specification of multiple constructs of role ambiguity and a structural equation model of their antecedents and consequences.
345 Citations1992John E. Sawyer
Accounting Organizations and SocietyA contingency framework for the design of accounting information systems
343 Citations1976Lawrence A. Gordon, Danny Miller
Accounting Organizations and SocietyBudgeting and the propensity to create budgetary slack
343 Citations1985Kenneth A. Merchant
Accounting Organizations and SocietyThe effects of financial controls on data manipulation and management Myopia
333 Citations1990Kenneth A. Merchant
Accounting Organizations and SocietyThe appropriateness of RAPM: toward the further development of theory
322 Citations2000Frank Hartmann
Accounting Organizations and SocietyInfluences on departmental budgeting: an empirical examination of a contingency model
299 Citations1984Kenneth A. Merchant
Accounting Organizations and SocietyTask uncertainty and its interaction with budgetary participation and budget emphasis: Some methodological issues and empirical investigation
278 Citations1991Peter Brownell, Alan S. Dunk
Behavioral Research in AccountingThe Influence of Fairness Perceptions and Goal Commitment on Managers' Performance in a Budget Setting
269 Citations2002Kristin Wentzel
Journal of Accounting ResearchReliance on Accounting Information, Budgetary Participation, and Task Uncertainty: Tests of a Three-Way Interaction
263 Citations1986Peter Brownell, Mark K. Hirst
Accounting for Management Control
261 Citations1990Clive Emmanuel, David Otley +1 more
Accounting Organizations and SocietyThe cross-cultural generalizability of the relation between participation, budget emphasis and job related attitudes
257 Citations1992Graeme Harrison
Accounting Organizations and SocietyCoping with ambiguity through the budget: the positive effects of budgetary targets on managers' budgeting behaviours
241 Citations2004David Marginson, Stuart Ogden
The Accounting ReviewParticipation in Budgeting, Locus of Control and Organizational Effectiveness.
237 Citations1981Peter Brownell
Academy of Management JournalCONCEPTUALIZATION AND MEASUREMENT OF ENVIRONMENTAL UNCERTAINTY: AN ASSESSMENT OF THE MILES AND SNOW PERCEIVED ENVIRONMENTAL UNCERTAINTY SCALE.
233 Citations1994Aaron A. Buchko
Accounting Organizations and SocietyDisciplinary constraints on the advancement of knowledge: the case of organizational incentive systems
220 Citations2003Kenneth A. Merchant, Wim A. Van der Stede +1 more
Journal of Accounting ResearchBudgetary Systems and the Control of Functionally Differentiated Organizational Activities
218 Citations1985Peter Brownell
Journal of Accounting ResearchReliance on Accounting Performance Measures, Task Uncertainty, and Dysfunctional Behavior: Some Extensions
215 Citations1983Mark K. Hirst
Accounting Organizations and SocietyReliance on accounting performance measures in superior evaluative style — The influence of national culture and personality
206 Citations1993Graeme Harrison
Organization StudiesCEO Attitudes as Determinants of Organization Design: An Integrated Model
169 Citations1994Arie Y. Lewin, Carroll U. Stephens
Accounting Organizations and SocietyLinking quality strategy with management control systems: Empirical evidence from Japanese industry
166 Citations1991Shirley J. Daniel, Wolf D. Reitsperger
Empirical evidence is provided to support the normative argument that Japanese companies following a zero defect quality strategy have modified their management control systems to encourage the continuous quality improvements that are key to this strategy.
Accounting Organizations and SocietyThe role of budgetary information in performance evaluation
165 Citations1990Michael Briers, Mark K. Hirst
Management Accounting ResearchThe impact of environmental uncertainty, managerial autonomy and size on budget characteristics
165 Citations1990Mahmoud Ezzamel
The Accounting ReviewCognitive Characteristics and the Perceived Importance of Information.
124 Citations1973Jerry Dermer
Human RelationsIndividual Characteristics as Sources of Perceived Uncertainty Variability
114 Citations1977H. Kirk Downey, Don Hellriegel +1 more
Journal of Organizational BehaviorIntolerance of ambiguity as a moderator of the occupational role stress—strain relationship: A meta‐analysis
109 Citations1990Michael R. Frone
Accounting Organizations and SocietyFeedback and management accounting: A review of research into behavioural consequences
102 Citations1991Peter F. Luckett, Ian R.C. Eggleton
Accounting Organizations and SocietyThe external organizational environment and its impact on management information systems
94 Citations1981Kweku Ewusi-Mensah
It is argued in this paper that organizations are “living purposeful” or “adaptively rational” systems whose survival depends on their ability to interact successfully, on a continual basis, with the surrounding environment.
Accounting Organizations and SocietyTrust as a moderator of the effect of performance evaluation style on job-related tension: A research note
92 Citations1994Andrew Ross
Journal of Personality AssessmentA Reanalysis of Two Scales of Tolerance of Ambiguity
91 Citations1981M. J. Kirton
Tests of other personality dimensions which the literature reviews suggested were likely correlates of intolerance of ambiguity were included and help to clarify the concept, differentiating sharply between its supposed primary and secondary elements.
Accounting Organizations and SocietyTesting contingency hypotheses in budgetary research using moderated regression analysis: a second look
80 Citations2003Frank Hartmann, Frank Moers
Accounting Organizations and SocietyBudgetary participation, agreement on evaluation criteria and managerial performance: A research note
79 Citations1990Alan S. Dunk
Accounting Organizations and SocietyThe impact of perceived environmental uncertainty and individual differences on management information requirements: A research note
78 Citations1996Cathy Fisher
Accounting Organizations and SocietyThe role of budget data in the evaluation of managerial performance
59 Citations1989Olumhense A. Imoisili
Journal of Occupational PsychologyThe effects of tolerance for ambiguity on feedback‐seeking behaviour
59 Citations1990Nathan Bennett, David M. Herold +1 more
Accounting and FinanceThe Role of Accounting Information, Environment and Management Control in Multi‐National Organizations
56 Citations1987Peter Brownell
The British Accounting ReviewTESTING THE CONTINGENCY «FIT» BETWEEN MANAGEMENT ACCOUNTING SYSTEMS AND MANAGERIAL PERFORMANCE: A RESEARCH NOTE ON THE MODERATING ROLE OF TOLERANCE FOR AMBIGUITY
54 Citations1998Vincent K. Chong
Management Accounting ResearchJob related tension, budget emphasis and uncertainty: a research note
42 Citations1995Andrew Ross
Accounting and Business ResearchTolerance for Ambiguity, Auditors' Opinions and Their Effects on Decision Making
39 Citations1986Ferdinand A. Gul
Scandinavian Journal of ManagementThe joint impact of environmental uncertainty and tolerance of ambiguity on top managers' perceptions of the usefulness of non-conventional management accounting information
36 Citations1998Mohan Lal, Lars G. Hassel
Accounting Organizations and SocietyAmbiguity intolerance and financial reporting alternatives
27 Citations1981Archie W. Faircloth, David N. Ricchiute
Academy of Management JournalSubjective Performance Evaluation and Person-Role Conflict Under Conditions of Uncertainty.
25 Citations1977Mary L. Keeley
The British Accounting ReviewCognitive Styles Of Experienced Auditors In The Netherlands
25 Citations1993E.H.J. Vaassen, C. Richard Baker +1 more
Personality and Individual DifferencesScaling MacDonald's AT-20 using item-response theory
20 Citations1999Rense Lange, James Houran
Accounting Organizations and SocietyThe impact of feedback on inter-rater agreement and self insight in performance evaluation decisions
18 Citations1989Peter F. Luckett, Mark K. Hirst
Australian Journal of PsychologyPreference and performance on two tasks of varying ambiguity as a function of ambiguity tolerance
15 Citations1980Karen S. Ebeling, Paul S. Spear
…
