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Journal Articles
Journal of Management Accounting Research (2023) 35 (1): 145–171.
Published: 01 March 2023
... with their largest customer’s performance priorities. Using survey data collected from face-to-face interviews with executives from over 1,000 electronic components suppliers, we find that suppliers with greater customer-supplier information asymmetry and higher partner interdependence have performance measurement...
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 of Management Accounting Research (2017) 29 (2): 47–62.
Published: 01 June 2017
... contracting and the achievability of the current period budget target, where achievability is the probability of obtaining the incentive payment tied to current period performance. Survey data from 179 divisions in Chinese firms support our prediction of a positive (negative) association between the congruity...
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...