Recently, time equation-based costing has been developed as a cost modelling approach in which activity times are calculated using time equations. Drawing on mathematical statistics, this paper develops a risk analysis approach and shows how it can be used to determine the impact of measurement...

Previous literature indicates that systems implemented in an enabling way have a positive impact on managerial outcomes. This study explores whether and under which conditions the balanced scorecard is developed and used as an enabling technology. Drawing on the literature on enabling...

This paper explores the impact of participation in the strategy development process on managers’ creation of budgetary slack. It is proposed that a participative strategy development process affects budgetary slack through the mediating effect of the managers’ autonomous motivation to attain...