Previous studies on the use of budgetary criteria in performance evaluation have used a wide range of variables, measures and models, but have concentrated upon extending rather than repeating previous work. This study includes replications of parts of five previous studies and obtains results that differ in many respects from previous findings. Because of the use of similar measures and models, it can be concluded that the different results stem primarily from the different sample of managers studied. More generally, it is suggested that control practices differ across organizations, cultures and time; universal findings should not be expected. Rather, a more coherent programme of work is required to explicate the varied ways in which budgetary techniques can be used in performance evaluation and management.
Accounting, Organizations and Society
Sprott School of Business

Otley, D. (David), & Pollanen, R. (2000). Budgetary criteria in performance evaluation: A critical appraisal using new evidence. Accounting, Organizations and Society, 25(4-5), 483–496. doi:10.1016/S0361-3682(98)00031-2