RELIANCE ON ACCOUNTING PERFORMANCE-MEASURES IN SUPERIOR EVALUATIVE STYLE - THE INFLUENCE OF NATIONAL CULTURE AND PERSONALITY

This paper reports an examination of the influences of culture and per sonality on the relation between reliance on accounting performance me asures in the evaluative style of superiors and work-related attitudes of subordinates. Hypotheses tests use survey data from respondents in Singapore and Australia. These nations proxy for high power distance and low individualism, and low power distance and high individualism c ultures, respectively. Support is found for the influence of culture b ut not for personality. The results have implications for the design o f management accounting systems.