Relations among Measures, Climate of Control, and Performance Measurement Models*


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    Accepted by Steve Salterio. The authors appreciate comments and suggestions from workshop participants at Rice University, University of Vermont, San Diego State University, Århus School of Business, University of Tilburg, University of Colorado at Boulder, University of Ghent, the Management Accounting Research and Case Conference 2005, and the North American Field Research Conference at Queen's University 2005. We thank Qiuhong Zhao, Yanhua Yang, and Veronda Willis for research assistance. We gratefully acknowledge significant contributions from an associate editor and two anonymous reviewers.