Views Icon Views Article contents Figures & tables Video Audio Supplementary Data Peer Review Share Icon Share MailTo Twitter LinkedIn Tools Icon Tools Get Permissions Cite Icon Cite Search Site Citation Anthony G. Hopwood; Whither Accounting Research?. The Accounting Review 1 October 2007; 82 (5): 1365–1374. doi: https://doi.org/10.2308/accr.2007.82.5.1365 Download citation file: Ris (Zotero) Reference Manager EasyBib Bookends Mendeley Papers EndNote RefWorks BibTex toolbar search Search Dropdown Menu toolbar search search input Search input auto suggest Search

This article presents a study on the leadership climate and the use of accounting data in performance evaluation in the U.S. An evidence allowed the initial distinctions which were made among the three styles of using accounting data in performance evaluation to be placed in a wider managerial perspective. For the final impact of an accounting system on managerial behavior has been shown to depend on its interaction with the forms of social and self-controls which are reflected within the various leadership climates and the personal motives and defenses which they activate.

Reviews the book "Power Base Attribution and the Perceived Legitimacy of Managerial Accounting," by Roger W. Bartlett.