The appropriateness of RAPM: toward the further development of theory
Integrity signals
Registry
Cites
Statistics
Claims the paper makes
Claims other papers make about this one
Each is checked against this paper’s own text: does it say what the citing paper says it does?
Environmental uncertainty was found to be a major explanatory variable as to whether accounting data was appropriate in evaluating the performance of business units.
“Environmental uncertainty was found to be a major explanatory variable as to whether accounting data was appropriate in evaluating the performance of business units (Fisher, 1995; Hartmann, 2000; Chenhall, 2003).”
From A review of literature on contingency theory in managerial accounting (2012) · cites this paper as Hartmann, 2000
The citation lists haven’t been fetched yet
References 191 · Cited by 324
- Authors
- Hartmann, F. G. H.
- Affiliations
- University of Amsterdam (NL)
- Corresponding author
- Hartmann, Frank G.H.
- ORCID
- Hartmann, Frank G.H.
- Venue
- Accounting, Organizations and Society
- Publisher
- Elsevier BV
- Published
- 2000-05
- Volume
- 25
- Issue
- 4-5
- Pages
- 451-482
- ISSN
- 0361-3682 (ISSN-L)
- OpenAlex
- W2045752713
- Cited by
- 324
- References
- 191
- Citations by year
- 2026: 4 · 2025: 3 · 2024: 4 · 2023: 11 · 2022: 4 · 2021: 8 · 2020: 7 · 2019: 6 · 2018: 14 · 2017: 15 · 2016: 8 · 2015: 22 · 2014: 21 · 2013: 16 · 2012: 19
- FWCI
- 24.30
- Type
- journal article
- Language
- en
- Open access
- closed
- Locations
- Accounting Organizations and Society (publishedVersion)
- UvA-DARE (University of Amsterdam) (publishedVersion)
- RePEc: Research Papers in Economics (submittedVersion)
- UvA-DARE (University of Amsterdam) (submittedVersion)
- Radboud Repository (Radboud University) (submittedVersion)
- Data Archiving and Networked Services (DANS) (submittedVersion)
- Topics
- Social Sciences › Business, Management and Accounting › Management Information Systems › Accounting and Organizational Management
- Social Sciences › Business, Management and Accounting › Accounting › Accounting Theory and Financial Reporting
- Social Sciences › Business, Management and Accounting › Accounting › Auditing, Earnings Management, Governance
- Keywords
- budgeting, management performance evaluation, budget control, uncertainty, theory development, management accounting
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.
What counts as a claim ›How we measure confidence ›How we check this ›
Are you an author, or do you see a problem with this page? Request a review
