Abstract This article presents a study on the leadership climate and the use of accounting data in performance evaluation in the U.S. An evidence allowed the initial distinctions which were made among the three styles of using accounting data in performance evaluation to be placed in a wider managerial perspective. For the final impact of an accounting system on managerial behavior has been shown to depend on its interaction with the forms of social and self-controls which are reflected within the various leadership climates and the personal motives and defenses which they activate.
Anthony G. Hopwood (Mon,) studied this question.