Hierarchical level and reliance on accounting performance measures in a chartered accounting firm / by Maria Riza Stibbe.

Stibbe, Maria Riza. (2000). Hierarchical level and reliance on accounting performance measures in a chartered accounting firm / by Maria Riza Stibbe. Master's Thesis, School of Business, The University of Queensland.

       
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Author Stibbe, Maria Riza.
Thesis Title Hierarchical level and reliance on accounting performance measures in a chartered accounting firm / by Maria Riza Stibbe.
Formatted title Stibbe, Maria Riza.
School, Centre or Institute School of Business
Institution The University of Queensland
Publication date 2000
Thesis type Master's Thesis
Total pages 92
Language eng
Subjects 15 Commerce, Management, Tourism and Services
Formatted abstract This study examines the relationship between budget emphasis, budgetary participation and task difficulty on performance in a chartered accounting firm. It also provides insight into the effect of sampling from different hierarchical levels within an organisation on these variables. Evidence suggests that higher budgetary participation in high task difficulty situations has a positive impact on performance for employees in both high and low hierarchical levels. However, less budgetary participation in low task difficulty situations improves performance for employees in lower organisational levels. This implies that further development in the reliance on accounting performance measures literature needs to ensure that hierarchical effects are controlled for in sample selection.

 
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Created: Tue, 16 Nov 2010, 16:46:53 EST by Mr Kevin Liang on behalf of The University of Queensland Library