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1-4 of 4
Keywords: controllability
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Journal Articles
Journal of Management Accounting Research 1–25.
Published: 27 December 2024
...Jason L. Brown; Geoffrey B. Sprinkle; Dan Way ABSTRACT Cost allocations affect managers’ reported performance, making the selection of allocation methods an important control choice. Noninsulating allocations distribute costs based on realized relative performance, whereas insulating allocations...
Journal Articles
Journal of Management Accounting Research (2024) 36 (1): 55–71.
Published: 01 March 2024
...Jeffrey Cohen; Dennis D. Fehrenbacher; Axel K.-D. Schulz; Martin Weisner ABSTRACT In a setting that considers both operational and accounting decentralization, we propose that controllability and outcome valence effects (i.e., positive versus negative contractual outcomes for managers) interact...
Journal Articles
Journal of Management Accounting Research (2024) 36 (1): 157–171.
Published: 01 March 2024
... School of Business, Accounting Department, Houston, TX, USA. Editor’s note: Accepted by Brian Mittendorf, under the Senior Editorship of Eva Labro. 28 06 2021 05 04 2023 06 04 2023 2024 controllability informativeness relative performance evaluation dynamic...
Journal Articles
Journal of Management Accounting Research (2023) 35 (1): 1–21.
Published: 01 March 2023
... is less fair if the compensation plan limits the effect of luck on their compensation. These findings highlight the complex relationship among incentives, employee selection, retention, satisfaction, and motivation. JEL Classifications: D8; J3; M52. contract fairness controllability performance...