Accounting Performance Measures and Dysfunctional Behaviour of Subordinates in the Nigerian Brewery Industry
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Faculty of Management Sciences Ambrose Alii University Ekpoma
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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.
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H Social Sciences (General)