Accounting Information and the Evaluation of Subordinate Performance: A Situational Approach.
研究不同使用会计绩效指标的方式如何在不同情境下影响下属行为，提出任务不确定性高低决定了会计指标依赖度与功能失调行为发生率的关系。
Abstract ABSTRACT: This paper is concerned with the effect of different uses of accounting performance measures on the behavior of subordinates in different situations. It is argued that the incidence of dysfunctional behavior associated with different uses of accounting performance measures is a function of task uncertainty. The main hypotheses developed from the analysis are that a medium to high (medium to low) reliance on such measures minimizes the incidence of dysfunctional behavior in situations of low (high) task uncertainty. A number of subsidiary hypotheses are developed, and it is suggested that existing evidence is consistent with these hypotheses.