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Keywords: target setting
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Journal Articles
Journal:
Behavioral Research in Accounting
Behavioral Research in Accounting (2012) 24 (2): 21–46.
Published: 01 September 2012
... be and at which levels they should be set. We develop a structural model that aims to explain the specificity of targets set for subordinate managers and the information sources used to set target levels for defined performance dimensions, which sources include past performance, future planning, and benchmarking...
