Performance measurement systems, incentives, and the optimal allocation of responsibilities
Tóm tắt
Từ khóa
Tài liệu tham khảo
Alles, 1995, Moral hazard and management control in just-in-time settings, Journal of Accounting Research, 33, 177, 10.2307/2491381
Aoki, 1986, Horizontal vs. vertical information structure of the firm, American Economic Review, 76, 917
Brickley, J.A., Smith, W., Zimmerman, J.L., 1997. Managerial Economics and Organizational Archticture (Irwin).
Bushman, 1993, Accounting income, stock price and managerial compensation, Journal of Accounting and Economics, 16, 1, 10.1016/0165-4101(93)90003-X
Bushman, 1993, Shareholder demand for “Distorted” accounting information, Accounting Review, 68, 765
Feltham, 1994, Performance measure diversity and congruity in multi-task principal/agent relations, Accounting Review, 69, 429
Goldratt, E.M., Cox, J., 1986. The Goal (North River Press, Croton-on-Hudson).
Hemmer, 1995, On the interrelation between production technology, job design, and incentives, Journal of Accounting and Economics, 19, 209, 10.1016/0165-4101(94)00383-G
Hemmer, 1996, On the design and choice of “Modern” management accounting measures, Journal of Management Accounting Research, 8, 87
Holmström, 1987, Aggregation and linearity in the provision of intertemporal incentives, Econometrica, 55, 303, 10.2307/1913238
Holmström, 1991, Multitask principal–agent analysis: incentive contracts asset ownership, and job design, Journal of Law Economics and Organization, 7, 524, 10.1093/jleo/7.special_issue.24
Horngren, C.T., Foster, G., Datar, S.M., 1994. Cost Accounting: A Managerial Emphasis, 8th edtion, Prentice Hall, Englewood Cliffs, N.J.
Milgrom, 1995, Complementarities and fit, Journal of Accounting and Economics, 19, 179, 10.1016/0165-4101(94)00382-F
Spearman, 1992, Push and pull production systems, Operation Research, 40, 521, 10.1287/opre.40.3.521
Zimmerman, J.L., 1997. Accounting for Decision Making and Control, 2nd edition (Irwin).