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Keywords: goal congruence
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Journal Articles
The Accounting Review (2023) 98 (7): 289–314.
Published: 01 November 2023
..., Università Bocconi, Department of Accounting, Milan, Italy. Editor’s note: Accepted by Sunil Dutta, under the Senior Editorship of Mary E. Barth. 11 11 2021 11 03 2023 27 03 2023 2023 performance measurement accruals goal congruence Most investors, managers...
Journal Articles
The Accounting Review (2022) 97 (2): 349–371.
Published: 01 March 2022
... for the manager. If the principal can observe the unfavorable demand events, then goal congruence can be achieved using very simple accrual accounting rules, such as straight-line depreciation. JEL Classifications: G31; M41; M52. We are grateful to Tim Baldenius, Jonathan C. Glover (editor), Stefan...