The effort and risk-taking effects of budget-based contracts

Baiman, 1990, Agency research in managerial accounting: A second look, Accounting, Organizations and Society, 15, 341, 10.1016/0361-3682(90)90023-N Boylan, 2001, Experimental evidence on the relation between tax rates and compliance: The effect of earned vs. endowed income, The Journal of the American Taxation Association, 23, 75, 10.2308/jata.2001.23.1.75 Brickley, 2001 Everitt, 1977 Hirst, 1999, The effects of budget goals and task interdependence on the level of and variance in performance: A research note, Accounting, Organizations and Society, 24, 205, 10.1016/S0361-3682(98)00037-3 Hoffman, 1994, Preferences, property rights, and anonymity in bargaining games, Games and Economic Behavior, 7, 346, 10.1006/game.1994.1056 Hoffman, 1985, Entitlements, rights, and fairness: An experimental examination of subjects’ concepts of distributive justice, Journal of Legal Studies, 14, 259, 10.1086/467773 Horngren, 2007 Ittner, 2001, Assessing empirical research in managerial accounting: A value-based management perspective, Journal of Accounting and Economics, 32, 349, 10.1016/S0165-4101(01)00026-X Locke, 1990 Locke, 1981, Goal setting and task performance: 1969–1980, Psychological Bulletin, 1, 125, 10.1037/0033-2909.90.1.125 Lopes, 1990, Re-modeling risk aversion: A comparison of Bernoullian and rank dependent value approaches, 267 Lopes, 1995, On modeling risk choice, 29 Lopes, 1999, The role of aspiration level in risky choice: A comparison of cumulative prospect theory and SP/A theory, Journal of Mathematical Psychology, 43, 286, 10.1006/jmps.1999.1259 Luft, 2003, Mapping management accounting: Graphics and guidelines for theory-consistent empirical research, Accounting, Organizations and Society, 28, 169, 10.1016/S0361-3682(02)00026-0 Merchant, 1989, The achievability of budget targets in profit centers: A field study, The Accounting Review, 3, 539 Merchant, 2007 Milgrom, 1992 Murphy, 2001, Performance standards in incentive contracts, Journal of Accounting and Economics, 30, 245, 10.1016/S0165-4101(01)00013-1 Simon, 1988, Analysis of the organizational characteristics related to tight budget goals, Contemporary Accounting Research, 5, 267, 10.1111/j.1911-3846.1988.tb00705.x Sprinkle, 2003, Perspectives on experimental research in managerial accounting, Accounting, Organizations and Society, 28, 287, 10.1016/S0361-3682(01)00058-7 Sprinkle, 2004, The Evolution from taylorism to employee gainsharing: A case study examining John Deere’s continuous improvement pay plan, Issues in Accounting Education, 19, 487, 10.2308/iace.2004.19.4.487 Valance, 2001, Bright minds, big theories, CFO, 68 Van der Stede, 2000, The relationship between two consequences of budgetary controls: Budgetary slack creation and managerial short-term orientation, Accounting, Organizations and Society, 25, 609, 10.1016/S0361-3682(99)00058-6