The DOI matches its Crossref record.
Leadership Climate and the Use of Accounting Data in Performance Evaluation.
Abstract
This article presents a study on the leadership climate and the use of accounting data in performance evaluation in the U.S. An evidence allowed the initial distinctions which were made among the three styles of using accounting data in performance evaluation to be placed in a wider managerial perspective. For the final impact of an accounting system on managerial behavior has been shown to depend on its interaction with the forms of social and self-controls which are reflected within the various leadership climates and the personal motives and defenses which they activate.
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The design of a management accounting system and the design of an organizational structure are inseparable and interdependent.
“the design of a (management accounting) system and the design of an organizational structure are really inseparable and interdependent”
From The contingency theory of management accounting and control: 1980–2014 (2016) · cites this paper as Hopwood (1974)
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The contingency theory of management accounting and control: 1980–2014
Otley, D. (2016) · Management Accounting Research · doi:10.1016/j.mar.2016.02.001 · Cited by 769
Metadata
- Authors
- Hopwood, A. G.
- Affiliations
- Administrative Staff College, Henley-on-Thames, England 1
- Corresponding author
- Hopwood, Anthony G.
- Venue
- The Accounting Review
- Publisher
- American Accounting Association
- Published
- 1974-07-01
- Volume
- 49
- Issue
- 3
- Pages
- 485-495
- ISSN
- 0001-4826 (ISSN-L)
- 1558-7967
- OpenAlex
- W7136519864
- Cited by
- 6
- References
- 0
- Citations by year
- 2026: 1 · 2025: 1 · 2018: 3
- FWCI
- 0.00
- Type
- journal article
- Language
- en
- Open access
- closed
- Locations
- The Accounting Review (publishedVersion)
- Topics
- Social Sciences › Business, Management and Accounting › Accounting › 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
- leadership climate, accounting information, performance evaluation (human resources), managerial behavior, accounting systems, social control, self-control, managerial motivation
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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.
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