Although management accounting innovations such as Activity-Based Costing, the Balanced Scorecard and benchmarking have received much academic interest in recent years, our understanding of why some organizations adopt and implement such new management accounting systems (MAS) and others do not,...

In this paper we investigate the effects of superiors’ performance evaluation behaviors on subordinates’ work-related attitudes. In response to critique on the multidimensional nature of the ‘supervisory style’ construct in the RAPM literature, we argue that the two dominant dimensions...