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Keywords: Complementarity theory
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Journal Articles
Multidimensional performance evaluation styles: budget rigidity and discretionary adjustments
Available to Purchase
Journal:
Pacific Accounting Review
Pacific Accounting Review (2021) 33 (1): 64–80.
Published: 01 May 2020
... Multidimensionality Budget rigidity Discretionary adjustments Environmental uncertainty Complementarity theory Historically, budget-based performance evaluation tends to result in a negative evaluation. Studies examining reliance on accounting performance measures (RAPM) attempted to reveal situations...
