Job related tension, budget emphasis and uncertainty: a research note

For over two decades management accounting researchers have studied the relationship between performance evaluation style and dependent variables such as job related tension. The results of these studies have not always been consistent. In seeking to resolve these inconsistencies other variables, such as uncertainty and budgetary participation, have been introduced as potential intervening or moderating variables. This study takes a different approach to looking at the inconsistencies in the results of three prior studies in this area by ensuring that a consistent research method is used.