期刊論文1. | Govindarajan, Vijay(1986)。Impact of Participation in the Budgetary Process on Managerial Attitudes and Performance: Universalistic and Contingency Perspectives。Decision Sciences,17(4),496-516。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
2. | Kren, L.、Liao, W. M.(1988)。The Role of Accounting Information in the Control of Organizations: A Review of the Evidence。Journal of Accounting Literature,7,280-309。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
3. | Indjejikian, R. J.、Matejka, M.(2006)。Organizational slack in decentralized firms: The role of business unit controllers。The Accounting Review,81(4),849-872。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
4. | Onsi, M.(1973)。Factor Analysis of Behavioral Variables Affecting Budgetary Slack。The Accounting Review,48(3),535-548。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
5. | Waller, W. S.、Chow, C. W.(1985)。The Self-Selection and Effort Effects of Standard-Based Employment Contracts: A Framework and Some Empirical Evidence。The Accounting Review,60(3),458-476。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
6. | Waller, W. S.(1988)。Slack in Participative Budgeting: The Joint Effect of a Truth-Inducing Pay Scheme and Risk Preferences。Accounting, Organizations and Society,13(1),87-98。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
7. | Lukka, K.(1988)。Budgetary Biasing in Organizations: Theoretical Framework and Empirical Evidence。Accounting Organizations and Society,13,281-301。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
8. | Webb, R. A.(2002)。The Impact of Reputation and Variance Investigations on the Creation of Budget Slack。Accounting, Organizations and Society,27(4/5),361-378。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
9. | Hayes, D. C.(1977)。The Contingency Theory of Management Accounting。The Accounting Review,52(1),22-39。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
10. | Chow, C. W.(1983)。The Effects of Job Standard Tightness and Compensation Scheme on Performance: An Exploration of Linkages。The Accounting Review,58(4),667-685。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
11. | Young, S. M.、Fisher, J.、Lindquist, T. M.(1993)。The Effects of Intergroup Competition and Intragroup Cooperation on Slack and Output in a Manufacturing Setting。The Accounting Review,68(3),466-481。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
12. | Davila, T.、Wouters, M.(2005)。Managing Budget Emphasis through the Explicit Design of Conditional Budgetary Slack。Accounting, Organizations and Society,30(7/8),587-608。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
13. | Dunk, A. S.(1993)。The Effect of Budget Emphasis and Information Asymmetry on the Relation Between Budgetary Participation and Slack。The Accounting Review,68(2),400-410。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
14. | Chow, C. W.、Cooper, J. C.、Waller, W. S.(1988)。Participative Budgeting: Effects of a Truth-Inducing Pay Scheme and Information Asymmetry on Slack and Performance。The Accounting Review,63(1),111-122。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
15. | Dunk, A. S.、Nouri, H.(1998)。Antecedents of Budgetary Slack: A Literature Review and Synthesis。Journal of Accounting Literature,17(1),72-96。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
16. | Merchant, K. A.(1985)。Budgeting and the Propensity to Create Budgetary Slack。Accounting, Organizations and Society,10(2),201-210。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
17. | Stede, W. A. V.(2000)。The Relationship between Two Consequences of Budgetary Controls, Budgetary Slack Creation and Managerial Short-Term Orientation Accounting。Organizations and Society,25(6),609-622。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
18. | Young, S. M.(1985)。Participative Budgeting: The Effects of Risk Aversion and Asymmetric Information on Budgetary Slack。Journal of Accounting Research,23(2),829-842。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
19. | Ford, Jeffrey D.(1985)。The Effects of Causal Attributions on Decision Makers' Responses to Performance Downturns。The Academy of Management Review,10(4),770-786。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
20. | Sprinkle, Geoffrey B.(2003)。Perspectives on Experimental Research in Managerial Accounting。Accounting, Organizations and Society,28(2/3),287-318。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
21. | Brownell, P.、Hirst, M.(1986)。Reliance on accounting information, budgetary participation and task uncertainty: Tests of a three-way interaction。Journal of Accounting Research,24(2),241-249。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
22. | Schiff, M.、Lewin, A. Y.(1970)。The Impact of People on Budgets。The Accounting Review,45(2),259-268。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
23. | Weiner, Bernard(1985)。An Attributional Theory of Achievement Motivation and Emotion。Psychological Review,92(4),548-573。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
24. | Bourgeois, L. J.(1981)。On the measurement of organizational slack。Academy of Management Review,6(1),29-39。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
25. | Kren, L.(1993)。Control System Effects on Budget Slack。Advances in Management Accounting,2,109-118。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
26. | Hirst, M. K.(1987)。The Effects of Setting Budget Goals and Task Uncertainty on Performance: A Theoretical Analysis。The Accounting Review,62,774-784。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
27. | Cammann, C.(1976)。Effects of the Use of Control Systems。Accounting, Organizations and Society,1,301-313。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
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29. | Ross, L.(1977)。The Intuitive Psychologist and His Shortcomings: Distortions in Attribution Process。Advances in Experimental Social Psychology,10,174-211。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
30. | Walker, K. B.、Johnson, E. N.(1999)。The Effects of a Budget-based Incentive Compensation Scheme on the Budgeting Behavior of Managers and Subordinates。Journal of Management Accounting,11,1-28。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
31. | Chow, C. W.、Cooper, J. C.、Haddad, K.(1991)。The Effects of Pay Scheme and Ratchets on Budget Slack and Performance: A Multi-period Experiment。Accounting, Organizations and Society,16,47-60。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
32. | Arrington, C. E.、Bailey, C. D.、Hopwood, W. S.(1985)。An Attribution Analysis of Responsibility Assessment for Audit Performance。Journal of Accounting Research,23,1-20。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
33. | Hirst, M. K.、Yetton, P. W.(1999)。The Effect of Budget Goals and Task Interdependence on the Level of and Variance in Performance: A Research Note。Accounting, Organizations and Society,24,205-216。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
34. | Otley, D.、Pollanen, R. M.(2000)。Budgetary Criteria in Performance Evaluation: A Critical Appraisal Usint New Evidence。Accounting Organizations and Society,25,483-496。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
35. | Hartmann, F. G.(2000)。The Appropriateness of RAPM: Toward the Further Development of Theory。Accounting Organizations and Society,25,451-482。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
36. | Onifade, E.、Harrison, P. D.、Cafferty, T. P.(1997)。Causal Attributions for Poorly Performance Projects: Their Effect on Project Continuation Decisions。Journal of Applied Social Psychology,27,439-452。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
37. | Kirby, A. J.、Reichelstein, P. K.、Paik, T.(1991)。Participation, Slack, and Budget-based Performance Evaluation。Journal of Accounting Research,29,109-128。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
38. | Dunk, A. S.(1995)。The Joint Effects of Budgetary Slack and Task Uncertainty on Subunit Performance。Accounting and Finance,35,61-75。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
39. | Hirst, M. K.(1981)。Accounting Information and the Evaluation of Subordinate Performance: A Situational Approach。The Accounting Review,56,771-784。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
40. | Michalism, M. D.、Karau, S. J.、Tangpong, C.(2004)。The Effects of Performance and Team Cohesion on Attribution: A Longitudinal Simulation。Journal of Business Research,57,1108-1115。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
41. | Douglas, P. C.、Wier, B.(2005)。Cultural and Ethical Effects in Budgeting Systems: A Comparison of US and Chinese Managers。Journal of Business Ethics,60,159-174。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
42. | Harrison, P. D.、West, S. G.、Reneau, J. H.(1988)。Initial Attributions and Information-seeking by Superiors and Subordinates in Production Variable Investigations。The Accounting Review,63,307-320。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
43. | Merchant, K. A.、Manzoni, J. F.(1989)。The Achievability of Budget Targets in Profit Centers: A Field Study。The Accounting Review,64,539-558。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
44. | Frederickson, J. R.(1992)。Relative Performance Information: The Effects of Common Uncertainty and Contact Type on Agent Effor。The Accounting Review,67,647-669。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |