co un t i ng

men t A c
M an a g e
Doi ng
e s ear ch
Sur v ey R
The Framework
1. Purpose and design of the survey
2. Population definition and sampling
3. Survey questions and other research method
issues
4. Accuracy of data entry
5. Disclosure and reporting.
Hypothesis
 E M S I N
L S YS T
O N TR O
M EN T C P M EN T
A NA G E EV E LO
M A N D D
EA RC H
RE S IO N S : HAVIOR
AN IZ AT TI NG ,B E
ORG O F A CC OU N
LS
LE RO
THE RO ONNEL CONT
ND PE RS
A
The Framework
Hypothesis
Hl: Where tasks are highly analyzable and exceptions
are few, reliance on both accounting and behavior
controls will be positively related to R&D management
performance.
H2: Where task analyzability is low and exceptions are
many and frequent, reli- ance on personnel controls will
be positively related to R&D management performance.
 H3: Where tasks are low in analyzability but few
exceptions are encountered, reliance on
accounting controls will be positively related to
R&D management performance.

 H4: Where tasks are highly analyzable, but many

exceptions are encountered, reliance on behavior
and personnel controls will be positively related
to R&D management performance.
 o rm a n c e
o n , p e rf
a r t ic i p ati
p l o y e e p
Em r m a n c e :
o b p e r fo t i on
c s , a n d j de ter mi n a
me t ri s e d on s el f -
s t u dy b a
A su r v ey
theory
The Framework
Hypothesis
H1: Managers are more positive about the
performance metrics’ quality when employees
have had more influence in their design.
H2: Managers make more use of the performance
metrics when they find the performance metrics to
be of good quality.
H30: There is no effect on job performance of
employees when managers use the performance
metrics for giving monetary compensation.
H40: There is no effect on job performance of
employees when managers use the performance
metrics for giving nonmonetary rewards.
H5: The job performance of employees is higher when
managers use the performance metrics for evaluation
purposes.
H60: No indirect relationship exists between PM
participation and employee job performance via PM
quality and use of PMs for monetary compensation.
H70: No indirect relationship exists between PM
participation and employee job performance via PM
quality and use of PMs non- monetary rewards.
H8: A positive indirect relationship exists between PM
partici- pation and employee job performance via PM
quality and use of PMs nonmonetary rewards.
 S Y S TE M S,
O U N T I NG
M EN T ACC T Y AN D
A N A G E E R TA I N N C E:
SO F M AL U N C F OR M A
F F E CT M E N T A L P ER
T HE E D EN V IRO N A N A G ERI
VE NM
PERCEI ALIZATION O
DECEN
TR
R A C T ION
AY IN TE
-W
ST OF THREE
A T E
The Framework
Hypothesis
HI. There wll be an imeracuve effect on managerial
performancebetween Ihe degree of decenuahzallon. broad
scope MAS mformauon and lhe level ol perceived
envuonmental uncertain0.

H2 There will be an mteracuve eUecr on managerial

performance between Ihe degree ol decentrahzauon.
aggregated MAS mformalion and Lhe let,el of perceived
enwonmental uncertamg