Efficient Manipulation in a Repeated Setting
AbstractWe analyze the optimal behavior of an organization when its employees can manipulate the organization's accounting system to their private advantage. We find that the organization may benefit by helping its employees manipulate the system. This help can reduce the employees' private returns from devoting effort to further manipulation of the accounting system, which reduces the cost of motivating the employees to devote their effort to improving the real (rather than the measured) performance of the organization. Copyright University of Chicago on behalf of the Institute of Professional Accounting, 2004.
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Bibliographic InfoArticle provided by Wiley Blackwell in its journal Journal of Accounting Research.
Volume (Year): 42 (2004)
Issue (Month): 1 (03)
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Open Access publications from Tilburg University
urn:nbn:nl:ui:12-4260929, Tilburg University.
- De Waegenaere, A.M.B. & Wielhouwer, J.L., 2008. "On the Effects of the Degree of Discretion in Reporting Managerial performance," Discussion Paper 2008-21, Tilburg University, Center for Economic Research.
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