Modelling the role of strategic planning, strategic management accounting information system, and psychological factors on the budgetary slack
This study aims to identify the mediating role of strategic management accounting systems,
autonomous budget motivation, and affective organisational commitment on the relationship …
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 …
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 …
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 …
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
A widely recognized problem in planning and control is motivating subordinates both to
maximize performance and to truthfully reveal their performance expectations. This study …
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 …
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
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 …
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 …
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 …
quality services. While several control mechanisms have been proposed in the literature for …
Inside agency: The rise and fall of Nortel
By employing the theoretical template provided by agency theory, this article contributes a
detailed clinical analysis of a large multinational Canada-headquartered …
detailed clinical analysis of a large multinational Canada-headquartered …