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Keywords: performance measurement
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Journal Articles
Journal of Management Accounting Research (2024) 36 (1): 139–156.
Published: 01 March 2024
... 07 2023 20 07 2023 2024 benchmarks discretion performance measurement presentation formats span of control subjective performance evaluation temporal disaggregation In most organizations, managers have substantial discretion when evaluating the performance of employees...
Journal Articles
Journal Articles
Journal Articles
Journal of Management Accounting Research (2020) 32 (3): 7–26.
Published: 01 September 2020
... need to be incentivized to make strategy-consistent decisions balancing different, partially opposing objectives. Analyzing survey data from 151 firms, I find support for my predictions: subjective performance measurement and incentive intensity are complements for firms following a low cost...
Includes: Supplementary data
Journal Articles
Journal of Management Accounting Research (2017) 29 (1): 79–96.
Published: 01 March 2017
...Naomi R. Rothenberg ABSTRACT This paper studies the effect of performance measurement error and bias on the principal's preference for a leader, who signals private information about a favorable common shock to a follower. Without a leader, both agents are privately informed and relative...
Journal Articles
Journal of Management Accounting Research (2016) 28 (3): 25–48.
Published: 01 September 2016
... is associated with transaction characteristics (i.e., with asset specificity, transaction scope, task interdependencies, and environmental variability), which, in turn, mediate the influence of collaborative objectives on the use of performance management practices. We also find that performance measurement...
Journal Articles
Journal Articles
Journal Articles
Journal of Management Accounting Research (2012) 24 (1): 77–102.
Published: 01 December 2012
... linkages between performance measures, and they provide important evidence about how melioration theory can be extended to a rich context. Data Availability: Data used in this study are available from the authors upon request. We are grateful to Ramji Balakrishnan and two anonymous reviewers...
Includes: Supplementary data