Modelling the role of strategic planning, strategic management accounting information system, and psychological factors on the budgetary slack

M Namazi, G Rezaei - Accounting Forum, 2024 - Taylor & Francis
This study aims to identify the mediating role of strategic management accounting systems,
autonomous budget motivation, and affective organisational commitment on the relationship …

Participative budgeting: Effects of a truth-inducing pay scheme and information asymmetry on slack and performance

CW Chow, JC Cooper, WS Waller - Accounting Review, 1988 - JSTOR
This paper provides empirical evidence on a truth-inducing pay scheme widely discussed
and analyzed in the incentive contracting literature. An experiment was conducted in which …

Relative performance information: The effects of common uncertainty and contract type on agent effort

JR Frederickson - Accounting Review, 1992 - JSTOR
Relative performance evaluation (RPE) is the process of comparing performances across
workers. Relative performance information (RPI) allows a superior to better infer a particular …

[PDF][PDF] Role of the agency theory in implementing managements control

M Namazi - Journal of Accounting and taxation, 2013 - academicjournals.org
The major purpose of this article is to analyze the role of the" Agency Theory" in
implementing effective control mechanisms. In effect, various control paradigms under the …

The effects of pay schemes and ratchets on budgetary slack and performance: A multiperiod experiment

CW Chow, JC Cooper, K Haddad - Accounting, Organizations and Society, 1991 - Elsevier
A widely recognized problem in planning and control is motivating subordinates both to
maximize performance and to truthfully reveal their performance expectations. This study …

Impact of accounting information system on corporate governance: evidence from Pakistani textile sector

S Fatima, M Ishtiaq, A Javed - International Journal of Law and …, 2021 - emerald.com
Purpose Efficient corporate governance is always important to safeguard the interest of all
the stakeholders in the business environment. Therefore, this study focuses on the …

[PDF][PDF] Granger causality between corporate tax planning and firm value of non-financial quoted companies in Nigeria

RO Salawu, LO Ogundipe, O Yeye - 2017 - researchgate.net
The study examined the causal relationship between corporate tax planning and firm value
of non-financial quoted companies in Nigeria between 2004 and 2014. A panel data of …

[BOOK][B] Die Principal-Agent-Theorie aus informationsökonomischer Sicht

S Kiener - 2013 - books.google.com
Im Rahmen der Institutionellen Mikroökonomie hat die Agency-Theorie in jüngster Zeit einen
hohen Stellenwert erlangt. Die normative, auch als Principal-Agent-Theorie bezeichnete …

Professional concern: managing knowledge‐based service relationships

PK Mills, DS Moshavi - International Journal of Service Industry …, 1999 - emerald.com
Research has shown that managing client participation can add value to the delivery of
quality services. While several control mechanisms have been proposed in the literature for …

Inside agency: The rise and fall of Nortel

T Fogarty, ML Magnan, G Markarian… - Journal of Business …, 2009 - Springer
By employing the theoretical template provided by agency theory, this article contributes a
detailed clinical analysis of a large multinational Canada-headquartered …