Examining the effect of evaluating performance with performance report variances on reported performance: a field research approach

Simple item page
dc.contributor.authorWeisenfeld, Leslieen
dc.contributor.committeechairKillough, Larry N.en
dc.contributor.committeememberBonham, Thirwall W.en
dc.contributor.committeememberBrown, Robert M.en
dc.contributor.committeememberLeininger, Wayne E.en
dc.contributor.committeememberHouck, Ernest C.en
dc.contributor.departmentBusiness (Accounting)en
dc.date.accessioned2014-08-13T14:38:45Zen
dc.date.available2014-08-13T14:38:45Zen
dc.date.issued1987en
dc.description.abstractPast research in accounting has suggested that the use of budgets, for performance evaluation purposes, may result in either functional or dysfunctional behavior. This study unlike those of the past utilizes a theoretical model. The theoretical model, developed from a synthesis of prior research, presents the path-goal relationships that may be expected to exist as related to the use of performance report variances. The study was conducted using a field research approach involving interviews, observation, and questionnaires. The organizations which participated in the study were members of the furniture industry, and each organization was treated initially as an individual case study. The results of the study suggest that there is a positive relationship between the accepted use of performance reports, strong pay-performance linkage, and agreement regarding performance ratings. A major limitation of this study was the small number of respondents on the negative path. As a result, little can be said regarding the generalizability of the negative path individuals’ responses. Additionally, some of the comparisons between supervisors’ perceptions and subordinates’ perceptions had to be done visually since no statistical technique to my knowledge exists to compare observations that are not independent. A major contribution of this research is the development of a theoretical model of the expected behavior of managers who are evaluated using performance report variances. As a result of this study future researchers may be able to employ this model as it is or expand and modify it to further explore the relationships between management accounting performance evaluation techniques and expected behavior.en
dc.description.adminincomplete_metadataen
dc.description.degreePh. D.en
dc.format.extentxi, 279 leavesen
dc.format.mimetypeapplication/pdfen
dc.identifier.urihttp://hdl.handle.net/10919/49908en
dc.publisherVirginia Polytechnic Institute and State Universityen
dc.relation.isformatofOCLC# 17240982en
dc.rightsIn Copyrighten
dc.rights.urihttp://rightsstatements.org/vocab/InC/1.0/en
dc.subject.lccLD5655.V856 1987.W437en
dc.subject.lcshManagerial accounting -- Evaluationen
dc.subject.lcshPerformanceen
dc.titleExamining the effect of evaluating performance with performance report variances on reported performance: a field research approachen
dc.typeDissertationen
dc.type.dcmitypeTexten
thesis.degree.disciplineBusiness (Accounting)en
thesis.degree.grantorVirginia Polytechnic Institute and State Universityen
thesis.degree.leveldoctoralen
thesis.degree.namePh. D.en

Files

Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
LD5655.V856_1987.W437.pdf
Size:
7.56 MB
Format:
Adobe Portable Document Format
Description:
Download

Collections

Doctoral Dissertations