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performance accounting management effect evaluation measure study system justice research uncertainty manager organization performance measures journal model controller control fairness level hartmann performance evaluation task uncertainty procj literature strategy trust relationship process measurement style budget information business management accounting research result signi university erasmu analysis outcome fi ndings leadership voice variable society table perception ambiguity sample respondent innovation review characteristic formality survey pressure theory justice perceptions metric ficant factor subordinate downloaded objective behavior management accounting target involvement evidence dimension nancial performance evaluation characteristics van den bos psychology tolerance budget use procedure superior distrj