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Accounting Performance Measures and Dysfunctional Behaviour of Subordinates in the Nigerian Brewery Industry

Emeni, F. K. and Urhoghide, Ruth (2014) Accounting Performance Measures and Dysfunctional Behaviour of Subordinates in the Nigerian Brewery Industry. AAU JOURNAL OF MANAGEMENT SCIENCES, 5 (1 & 2). ISSN 2251-0109

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Abstract

The main thrust of the study is the determination of the effects of Accounting Peiformance Measures (APM) on the behaviour of subordinates in the Nigerian brewery industry. The study adopted the cross-sectional sun•ey research design to collect data for the study. The OLS regression model was used in analyzing the data. The results showed that, in the brewe1y industry, when superiors rely highly 011 accounting peiformance measures in high task uncertainty situatio11; or when superiors place low reliance on accounting pe1jormance measure in low task uncertainty situation as a criterion to evaluate subordinate managers; subordinates seek relief by engaging in dysfunctional behaviours. The results are in tandem with the role theory "~'.'hie/~ suggests that organizational factors may influence the development of role expectations and role pressures which may lead to dysfunctional behaviour on the part of subordinates. The study recommends that, whe11 evaluating subordinates' performances in the brewery industry, the superior should place high emphasis on the actual performance against the expected pe1jormance of their subordinates so as to ave11 role ambiguity and strategic behaviour that might result to the incidence of dysfunctional behaviour.

Item Type: Article
Uncontrolled Keywords: Accounting, Performance Measures, Subordinates, Evaluation, Task Uncertainty
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: Mrs Patricia Nwokealisi
Date Deposited: 07 Oct 2015 11:50
Last Modified: 07 Oct 2015 11:50
URI: http://eprints.covenantuniversity.edu.ng/id/eprint/5521

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