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Thirdly, the methodologies used in Paper 3 are not only the measurement of task uncertainty but also sampling procedures as an empirical. First of all, the hypothesis predicts that there is a correlation between budgetary participation, budget emphasis and task uncertainty with managerial performance. Then, according to the prior theory, task uncertainty is divided into two dimensions of task difficulty and task variability to assess. Secondly, it used the sampling procedures choosing more than 100 people from two different areas in manufacturing to be investigated. Moreover, the ABC methodology in Paper 6 is used in the library service to allocate central overhead to all department faculties. The ABC model identified each activity in the academic departments and allocated the central overhead cost to those activities by cost drivers.

Fourthly, the Paper 3 uses functionalist paradigm whereas the Paper 6 uses the interpretive paradigm. In the functionalist research, it started with the theory such as definitions and set of assumptions. Then it deduced the hypothesis and used the quantitative method to collect data source. Finally confirmation leads to support for theory. However, theory never be proved absolutely. In the Paper 6, the paradigm conforms to interpretive. The case study aimed to do research in one real organization and researcher writes in an informal style and uses the personal voice whilst the process is inductive and theories are developed for understanding.

Fifthly, the methods in the Paper 3 included sampling procedures and variable measurement. First of all, they choose the sample of 120 managers' participations in the 61 firms. The responses to questionnaires are from most of firms and managers, which satisfies the distribution and age and department covered. Then, variable measurement is based prior theory related to task uncertainty and use the statistics to test and verify the correlation of each variable and task uncertainty. In this paper, researchers are using the three-way interaction including the task difficulty and task variability instead of two-way and the result confirmed the expectation. Otherwise, the method in the Paper 6 is mainly associated with developing an ABC model in the library service. At the beginning, data collection is involved with activity data, cost data and other information related to staff statistics. The method of allocating costs using activities was in two stages. The first stage is analyzing the staff activities within each of library's divisions. The second stage is to relate these service providers' activities to identify service users activities based on faculties and departments. From the data, a better understanding of main activities within the library was obtained and identified the most appropriate cost drivers afterwards.

总结——Conclusion

In the Paper 3, the results of this study support the expectation that Brownell's (1982) finding holds only under conditions of low task uncertainty. However, when task uncertainty is high, participation is having a positive role across all levels of budget emphasis. The implications of the results of the study are particularly useful in contemporary manufacturing settings where changes in technology are taking place. I本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。