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Awasthi, V. (1988). Budgetary Slack and Performance Under Participative Budgeting: An<br />

Experimental Study of the Effects of Monitoring, the Agent's Risk Preference, and the<br />

Quality of the Agent's Pre-decision Information, UMI.<br />

Awio, G. & Northcott, D. (2001). “Decentralization and budgeting: the Uganda health sector<br />

experience”. International Journal of Public Sector Management, 14, 75-88.<br />

Baines, A. & Langfield-Smith, K. (2003). “Antecedents to management accounting change: a<br />

structural equation approach”. Accounting, Organizations and Society, 28, 675-698.<br />

Bertero, E. & Rondi, L. (2000). “Financial pressure and the behaviour of public enterprises<br />

under soft and hard budget constraints: evidence from Italian panel data”. Journal of<br />

Public Economics, 75, 73-98.<br />

Bonner, S. E. & Sprinkle, G. B. (2002). “The effects of monetary incentives on effort and task<br />

performance: theories, evidence, and a framework for research”. Accounting,<br />

Organizations and Society, 27, 303-345.<br />

Broad, M. (2001). Change in management accounting in UK universities during the 1990's.<br />

PhD, University of Bath.<br />

Broadbent, J. (2007). Performance Management System in and of Higher Education<br />

Institutions in England: professionalism, managerialism and management. Available:<br />

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Brock, A. (1996). “Budgeting models and university efficiency: A Ghanaian case study”.<br />

Higher Education, 32, 113-127.<br />

Bromwich, M. (1990). “The case for strategic management accounting: The role of<br />

accounting information for strategy in competitive markets* 1”. Accounting,<br />

Organizations and Society, 15, 27-46.<br />

Brownell, P. & Merchant, K. (1990). “The budgetary and performance influences of product<br />

standardization and manufacturing process automation”. Journal of accounting<br />

research, 388-397.<br />

Budding, T. (2008). Decentralization, performance evaluation and government performance.<br />

Burns, W. & Waterhouse, J. 1975. “Budgetary control and organisational structure”. Journal<br />

of accounting research, 13, 177-203.<br />

Byrne, B. M. (2001). Structural equation modeling with Amos: Basic concepts, applications<br />

and programming, London, Lawrence Erlbaum Associates.<br />

Cadez, S. & Guilding, C. (2008). “An exploratory investigation of an integrated contingency<br />

model of strategic management accounting”. Accounting, Organizations and Society,<br />

33, 836-863.<br />

Cavalluzzo, K., Ittner, C. & Larcker, D. (1998). “Competition, efficiency, and cost allocation<br />

in government agencies: Evidence on the Federal Reserve System”. Journal of<br />

accounting research, 1-32.<br />

Chandrasiri, S. (2003). “Financing of university education in Sri Lanka”. Higher Education,<br />

45, 91-108.<br />

Chapman, C. S. (1997). “Reflections on a contingent view of accounting.” Accounting,<br />

Organizations and Society, 22, 189-205.<br />

Chenhall, R. (1986). “Authoritarianism and participative budgeting: a dyadic analysis”.<br />

Accounting Review, 263-272.<br />

Chenhall, R. (1997). “Reliance on manufacturing performance measures, total quality<br />

management and organizational performance”. Management Accounting Research, 8,<br />

187-206.<br />

Chenhall, R. & Langfield Smith, K. (2003). “Performance measurement and reward systems,<br />

trust, and strategic change”. Journal of Management Accounting Research, 15, 117.<br />

Chenhall, R. & Morris, D. (1986). “The impact of structure, environment, and<br />

interdependence on the perceived usefulness of management accounting systems”.<br />

Accounting Review, 16-35.<br />

Chenhall, R. H. (2003). “Management control systems design within its organizational<br />

context: findings from contingency-based research and directions for the future”.<br />

Accounting, Organizations and Society, 28, 127-168.<br />

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