Budget-Related Behavior: Resolving A Portion Of The Performance Puzzle In The Management Accounting System

Autor:	Alfred E. Seaman, Raymond Landry, John Joseph Williams
Rok vydání:	2000
Předmět:	Engineering business.industry Linkage (mechanical) law.invention Identification (information) Risk analysis (engineering) law Component (UML) Management accounting General Earth and Planetary Sciences Work task Set (psychology) business Contingency Simulation General Environmental Science
Zdroj:	Review of Business Information Systems (RBIS). 4:51-68
ISSN:	2157-9547 1534-665X
DOI:	10.19030/rbis.v4i1.5389
Popis:	An integral component of the management accounting system in large organizations is the budgeting system. Multiple budget-related behaviors (BRBs) characterize what man-agers do in overseeing the work task environment of various departmental units to achieve performance goals. However, just as a four-wheel drive vehicle comes as a com-plete system, not all of its operating components are activated simultaneously under all conditions. In the BRB/performance linkage, uncertainties in the work task environment critically determine which BRBs must be emphasized or de-emphasized for optimal per-formance. This paper uses a structural equation approach to model this uncertainty contingency and ferret-out the appropriate set of significant BRBs. This identification, in turn, helps to resolve part of the performance puzzle.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::3b695e3a92252b7bba31b165b3d15de2 https://doi.org/10.19030/rbis.v4i1.5389 Zobrazit plný text záznamu