Influence of Reliance on Accounting Performance Measures and Job Structure on Role Ambiguity for Production and Non-Production Jobs

Mark K Hirst and Philip Yetton
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Mark K Hirst: School of Accountancy, University of New South Wales, P.O. Box, 1, Kensington, N.S.W., 2033, Australia.
Philip Yetton: Australian Graduate School of Management, University of New South Wales. Comments by W.P. Birkett, P. Bottger and P. Brownell on an earlier draft are gratefully acknowledged.

Australian Journal of Management, 1984, vol. 9, issue 1, 53-61

Abstract: This study examines the relationship between managers' reliance on accounting based performance measures and their perceptions of role ambiguity. The sensitivity of this relationship to both job function (i.e. production versus non-production) and job structure is explored. The strong relationship previously found for production jobs does not generalise to non-production jobs, for which there is only a weak relationship between reliance on accounting performance measures and role ambiguity. In addition, this weak general relationship is not independent of job structure.

Keywords: ACCOUNTING PERFORMANCE MEASURES; JOB STRUCTURE; ROLE AMBIGUITY; CONTROL SYSTEM DESIGN (search for similar items in EconPapers)
Date: 1984
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Persistent link: https://EconPapers.repec.org/RePEc:sae:ausman:v:9:y:1984:i:1:p:53-61

DOI: 10.1177/031289628400900104

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