2019
DOI: 10.1108/qram-03-2019-0049
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Cited by 3 publications
(4 citation statements)
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“…More specifically, we contribute by answering the original call of Adler and Borys (1996) to focus on the varied perceptions of formal systems as having enabling qualities within an organization. At present, there are only a few ideas about what could explain such individual-level variations (Adler and Borys, 1996; Ndikumana, 2021; Strauss and Tessier, 2019). In this respect, we focus on how individuals embedded in a psychological climate where they feel safe by trusting management and perceiving the control context as fair, will be more proactive in their use of the budget system and less defensive in their approach.…”
Section: Discussion and Contributionsmentioning
confidence: 99%
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“…More specifically, we contribute by answering the original call of Adler and Borys (1996) to focus on the varied perceptions of formal systems as having enabling qualities within an organization. At present, there are only a few ideas about what could explain such individual-level variations (Adler and Borys, 1996; Ndikumana, 2021; Strauss and Tessier, 2019). In this respect, we focus on how individuals embedded in a psychological climate where they feel safe by trusting management and perceiving the control context as fair, will be more proactive in their use of the budget system and less defensive in their approach.…”
Section: Discussion and Contributionsmentioning
confidence: 99%
“…The mainly private sector accounting literature on enabling control demonstrates the scholarly and practical value of developing knowledge about the enabling qualities of management accounting and controls (Ekström, 2018; Strauss and Tessier, 2019; Väisänen et al. , 2021).…”
Section: Introductionmentioning
confidence: 99%
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