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Keywords: survey
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Journal Articles
Journal Articles
Journal Articles
Journal of Management Accounting Research (2021) 33 (2): 211–235.
Published: 01 June 2021
.... To examine our hypotheses, we use survey data from 215 controllers in Dutch healthcare organizations and develop a partial least squares path model. We conclude that interpersonal and conceptual skills are associated with MAs' perceptions that they influence management's decision making, while all three...
Journal Articles
Journal Articles
Journal of Management Accounting Research (2013) 25 (1): 71–98.
Published: 01 December 2013
... for their use of performance measurement and incentive compensation. Analysis of survey data of 387 firms shows that more than half of the sample to some extent or fully mixes strategic priorities, while strategic priorities resembling strategic archetypes (primarily low cost or differentiation...