We investigate the degree of congruence between preferred and actual levels of ten management control system (MCS) practices in the areas of budgeting, performance evaluation, and compensation. Survey results from responsibility centre managers indicate significant disagreements between preferred and actual levels for most MCS practices. Congruence states of deprivation, satisfaction, and satur...

The perception of our limbs in space is built upon the integration of visual, tactile, and proprioceptive signals. Accumulating evidence suggests that these signals are combined in areas of premotor, parietal, and cerebellar cortices. However, it remains to be determined whether neuronal populations in these areas integrate hand signals according to basic temporal and spatial congruence princip...

We call a lattice L isoform, if for any congruence relation Θ of L, all congruence classes of Θ are isomorphic sublattices. In an earlier paper, we proved that for every finite distributive lattice D, there exists a finite isoform lattice L such that the congruence lattice of L is isomorphic to D. In this paper, we prove a much stronger result: Every finite lattice has a congruence-preserving e...

Extant literature on value congruence is fragmented due to different methodological treatments and theoretical perspectives. Proposing a typology of the value congruence concept, this paper reviews several key themes in value congruence research including staffing, socialization, leadership, job attitudes, performance, among others. By reviewing related antecedents and outcomes, discussing unde...