Abstract
The scale measures the extent to which managers engage in dysfunctional behaviors. The scale comprises three dimensions: propensity to create budgetary slack, neglect of non-controlled areas and data manipulation.
This is a preview of subscription content, log in via an institution to check access.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
References
Künkele, J./ Schäffer, U. (2007): Zur erfolgreichen Gestaltung der Budgetkontrolle, in: Die Betriebswirtschaft, Vol. 67, pp. 75–92.
Jaworski, B. J./ MacInnis, D. J. (1989): Marketing Jobs and Management Controls: Toward a Framework, in: Journal of Marketing Research, Vol. 26, pp. 406–419.
Merchant, K. A. (1985): Budgeting and the Propensity to Create Budgetary Slack, in: Accounting, Organizations and Society, Vol. 10, pp. 201–210.
Merchant, K. A. (1990): The Effects of Financial Controls on Data Manipulation and Management Myopia, in: Accounting, Organizations and Society, Vol. 15, pp. 297–313.
Onsi, M. (1973): Factor Analysis of Behavioral Variables Affecting Budgetary Slack, in: The Accounting Review, Vol. 48, pp. 535–548.
Ramaswami, S. N. (1996): Marketing Controls and Dysfunctional Employee Behaviors: A Test of Traditional and Contingency Theory Postulates, in: Journal of Marketing, Vol. 60, pp. 105–120.
Rights and permissions
Copyright information
© 2007 Deutscher Universitäts-Verlag | GWV Fachverlage GmbH Wiesbaden
About this chapter
Cite this chapter
(2007). Dysfunctional Behavior. In: Management Accounting & Control Scales Handbook. DUV. https://doi.org/10.1007/978-3-8350-5471-4_51
Download citation
DOI: https://doi.org/10.1007/978-3-8350-5471-4_51
Publisher Name: DUV
Print ISBN: 978-3-8350-0525-9
Online ISBN: 978-3-8350-5471-4
eBook Packages: Business and EconomicsBusiness and Management (R0)