Organizational justice |
From Rego’s (2002)Rego, A. (2002), “Comprometimento afectivo dos membros organizacionais: o papel das percepções de justiça”, Revista de Administração Contemporânea, Vol. 6 No. 2, pp. 209-241. questionnaire, for organizational justice, only three of the 17 assertions regarding the distributive justice of tasks were used (15 to 17) |
Likert of 6 points (1 = strongly disagree and 6 = strongly agree) |
Organizational Commitment |
From Rego’s (2002)Rego, A. (2002), “Comprometimento afectivo dos membros organizacionais: o papel das percepções de justiça”, Revista de Administração Contemporânea, Vol. 6 No. 2, pp. 209-241. questionnaire, for organizational commitment, all (three) assertions were used |
Likert of 6 points (1 = strongly disagree and 6 = strongly agree) |
Trust in the superior |
From Hartmann and Slapnicar’s (2009Hartmann, F. and Slapnicar, S. (2009), “How formal performance evaluation affects trust between superior and subordinate managers”, Accounting, Organization and Society, Vol. 34 Nos 6/7, pp. 722-737. questionnaire), for trust in the superior, all (three) the assertions of question 7 were used |
Likert 5 points (1 = totally disagree and 5 = totally agree) |
Budgetary slack |
From Dunk’s (1993)Dunk, A.S. (1993), “The effect of budget emphasis and information asymmetry on the relation between budgetary participation and slack”, The Accounting Review, Vol. 68 No. 2, pp. 400-410. questionnaire, from the set of six assertions related to budgetary slack, the three that were not reverse-scaled were used |
Likert 7 points (1 = totally disagree and 7 = totally agree) |
Data manipulation |
From Dunk’s (1993)Dunk, A.S. (1993), “The effect of budget emphasis and information asymmetry on the relation between budgetary participation and slack”, The Accounting Review, Vol. 68 No. 2, pp. 400-410. questionnaire, from the set of six assertions related to information asymmetry, the three most pertinent to the possible manipulations of the data were used |
Likert of 7 points (1 = My superior … much better … and 7 = Me … much better …) |
Setting objectives |
From López, Stammerjohan, and McNair’s (2007)López, M.A.L., Stammerjohan, W.W. and Mcnair, F.M. (2007), “Differences in the role of job-relevant information in the budget participation-performance relationship among US and Mexican managers: a question of culture or communication”, Journal of Management Accounting Research, Vol. 19 No. 1, pp. 105-136. questionnaire, four of the six assertions of the question about budgetary participation were used, replacing the term budget with goals and objectives |
Likert 7 points (1 = totally disagree and 7 = totally agree) |
Controllability principle |
From Burkert, Fischer and Schäffer’s (2011)Burkert, M., Fischer, F.M. and Schäffer, U. (2011), “Application of the controllability principle and managerial performance: the role of role perceptions”, Management Accounting Research, Vol. 22 No. 3, pp. 143-159. questionnaire, the first three assertions concerning the Controllability Principle were used |
Likert of 7 points (1 = a little and 7 = totally) |
Multiple measures of performance |
The first assertion about multiple performance measures was based on Widener’s (2006)Widener, S.K. (2006), “Human Capital, pay structure, and the use of performance measures in bonus compensation”, Management Accounting Research, Vol. 17 No. 2, pp. 198-221. study. One assertion from Hartmann and Slapnicar’s (2009)Hartmann, F. and Slapnicar, S. (2009), “How formal performance evaluation affects trust between superior and subordinate managers”, Accounting, Organization and Society, Vol. 34 Nos 6/7, pp. 722-737. questionnaire was used. The other two assertions were based on Langevin and Mendoza’s (2012)Langevin, P. and Mendoza, C. (2012), “How can management control system fairness reduce managers’ unethical behaviours?”, European Management Journal, Vol. 31 No. 3, pp. 209-222. study |
Likert 7 points (1 = totally disagree and 7 = totally agree) |
Quality of feedback |
The four assertions of question 5 from Hartmann and Slapnicar’s (2009)Hartmann, F. and Slapnicar, S. (2009), “How formal performance evaluation affects trust between superior and subordinate managers”, Accounting, Organization and Society, Vol. 34 Nos 6/7, pp. 722-737. questionnaire were used for the quality of feedback |
Likert 5 points (1 = totally disagree and 5 = totally agree) |