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Keywords: target-level difficulty
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2019) 94 (3): 345–371.
Published: 01 May 2019
... periods of time. Contrary to findings from the prior management accounting research, employees meet the targets by being creative and risk-taking in continuously innovating processes, despite the pressure induced by high target-level difficulty. Mobilizing self-determination theory, we argue...
