Accounting Information in Performance Evaluation: A Cross Cultural Study
AbstractThis study addresses the issue of culture as a contingent factor in the use made of accounting information in performance evaluation. Managers in two distinct cultures (Australia and Hong Kong) were interviewed to collect data on the reliance on, percevived usefulness of and importance of accounting information. These attributed, and non-parametric tests were applied to the data forÂ analysis. The results show Australia managers rely more on accounting information in performance evaluation than do Hong Kong Managers in their reliance on accounting information for performance appraisal and information system will inevitably lead to dysfunctional behavior.
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