Research on "Reliance on Accounting Performance Measures "(RAP) and new trends Management Control
Keywords:
Management accounting, budget, managerial performance evaluation, RAPMAbstract
The consequences of budgetary control on the organization and managerial behaviour inside the company is one of the most relevant field of management accounting and control research. Many studies focus on the use of budgets for managerial performance evaluation and revolve around the construct “Reliance onAccounting Performance Measures” (RAPM). Firstly, based on the extensive literature, this paper presents an overview of RAPM research and analyzes some point ofcritiques. Finally, the papers tries to place RAPM into the new economic environment and to link the construct with some of the new techniques and tools of management accounting and control.References
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