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 personality on the relation between reliance on accounting performance measures 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 cultures, respectively. Support is found for the influence of culture but not for personality. The results have implications for the design of management accounting systems.