The Controllability of Financial Outcomes
AbacusPublished 1 June 1983
Mark K. Hirst
Citations25
SJR quartileQ3
SJR score0.48
SNIP1.15
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Abstract
Accounting performance measures that capture results not controlled by the person being evaluated may be dysfunctional. The aim of this paper is to provide a framework for identifying situations in which outcomes are captured by such measures as are more (less) likely to be controllable. Results of a questionnaire survey support the claim that as task uncertainty increases, individuals perceive less control over financial outcomes.
Keywords
Decision SciencesBusiness, Management and Accounting
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