Accounting Information and the Evaluation of Subordinate Performance: A Situational Approach.

Key Points

• The study aims to explore how different uses of accounting performance measures influence subordinate behavior under varying levels of task uncertainty.
• Developed hypotheses based on the role of accounting performance measures relative to task uncertainty.
• Analyzed the relationship between reliance on accounting measures and behavioral outcomes in subordinates.
• Explored subsidiary hypotheses aligned with the main argument.
• Medium to high reliance on accounting performance measures reduces dysfunctional behavior in low task uncertainty situations.
• Conversely, low reliance enhances dysfunctional behavior in high task uncertainty contexts.
• Evidence supports the proposed hypotheses about the interaction between accounting measures and situational factors.