“…For example, subsidiary participation in the design of performance measurement systems is expected to increase the extent to which it influences subsidiary decisions via enhanced motivation, and the diversity of a performance measurement system is expected to increase subsidiary managers understanding (knowledge) of the relationship between strategic objectives. (Luft and Shields, 2003). In addition, although these studies rely on arguments about individual-level mental processes, studies typically do not provide empirical evidence to support the existence of these processes forming the basis for the hypotheses.…”
Section: Organisational-level Of Analysismentioning
confidence: 99%
“…But there has been less focus on whether and how individual level effects relate to effects at the subunit and/or organisational level (Luft and Shields, 2003). This is important because the management accounting practices typically examined in these studies are organisational-level phenomena, such as budgets and performance measurement systems.…”
Section: Developing Stronger Linkages Between Individual and Organisamentioning
“…For example, subsidiary participation in the design of performance measurement systems is expected to increase the extent to which it influences subsidiary decisions via enhanced motivation, and the diversity of a performance measurement system is expected to increase subsidiary managers understanding (knowledge) of the relationship between strategic objectives. (Luft and Shields, 2003). In addition, although these studies rely on arguments about individual-level mental processes, studies typically do not provide empirical evidence to support the existence of these processes forming the basis for the hypotheses.…”
Section: Organisational-level Of Analysismentioning
confidence: 99%
“…But there has been less focus on whether and how individual level effects relate to effects at the subunit and/or organisational level (Luft and Shields, 2003). This is important because the management accounting practices typically examined in these studies are organisational-level phenomena, such as budgets and performance measurement systems.…”
Section: Developing Stronger Linkages Between Individual and Organisamentioning
“…8 In figure 2, the qualifiers 'high' and 'low' are defined as the mean plus or minus one standard deviation. 9 In their review of management accounting research, Luft & Shields (2003) found that only 1% of the nearly 600 tests they included in their study specify non-linear relations. See also Ittner & Larcker (2001).…”
In recent years, the scope of internal auditing has broadened considerably, increasing the importance of internal auditing as part of the organization's management control structure.
“…Contingency research on choice of performance measures has yielded mixed results, perhaps because most of the reported studies are based on cross-sectional survey data, which can obscure the idiosyncrasies of firm-level definitions and implementations of performance measurements (e.g., Anderson & Young, 1999;Chenhall, 2003;Luft & Shields, 2002b). Enough evidence exists, however, to suggest that most firms rely to some degree on financial performance measures, and many use both quantitative and qualitative controls.…”
Section: Performance-measure Attributesmentioning
confidence: 99%
“…performance measurement in many firms simultaneously [e.g., Luft and Shields, 2002b]. This study had access to company documents, archival data, and employees at various levels.…”
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