Advanced Search
MyIDEAS: Login to save this article or follow this journal

Disciplinary constraints on the advancement of knowledge: the case of organizational incentive systems

Contents:

Author Info

  • Merchant, Kenneth A.
  • Van der Stede, Wim A.
  • Zheng, Liu
Registered author(s):

    Abstract

    No abstract is available for this item.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://www.sciencedirect.com/science/article/B6VCK-47CXYFD-2/2/7eb2520042cd77fca162e4b5ca029007
    Download Restriction: Full text for ScienceDirect subscribers only

    As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.

    Bibliographic Info

    Article provided by Elsevier in its journal Accounting, Organizations and Society.

    Volume (Year): 28 (2003)
    Issue (Month): 2-3 ()
    Pages: 251-286

    as in new window
    Handle: RePEc:eee:aosoci:v:28:y:2003:i:2-3:p:251-286

    Contact details of provider:
    Web page: http://www.elsevier.com/locate/aos

    Related research

    Keywords:

    References

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
    as in new window
    1. Gaver, Jennifer J. & Gaver, Kenneth M. & Austin, Jeffrey R., 1995. "Additional evidence on bonus plans and income management," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 19(1), pages 3-28, February.
    2. O'Connor, Neale G., 1995. "The influence of organizational culture on the usefulness of budget participation by Singaporean-Chinese managers," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 20(5), pages 383-403, July.
    3. Alfred D. Chandler, 1969. "Strategy and Structure: Chapters in the History of the American Industrial Enterprise," MIT Press Books, The MIT Press, The MIT Press, edition 1, volume 1, number 0262530090, December.
    4. Scott, Thomas W. & Tiessen, P., 1999. "Performance measurement and managerial teams," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 24(3), pages 263-285, April.
    5. Luft, Joan, 1994. "Bonus and penalty incentives contract choice by employees," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 18(2), pages 181-206, September.
    6. Gordon, Lawrence A. & Narayanan, V. K., 1984. "Management accounting systems, perceived environmental uncertainty and organization structure: An empirical investigation," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 9(1), pages 33-47, January.
    7. DeFond, Mark L. & Park, Chul W., 1999. "The effect of competition on CEO turnover1," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 27(1), pages 35-56, February.
    8. Begley, Joy & Feltham, Gerald A., 1999. "An empirical examination of the relation between debt contracts and management incentives," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 27(2), pages 229-259, April.
    9. Golec, Joseph H., 1994. "Compensation policies and financial characteristics of real estate investment trusts," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 17(1-2), pages 177-205, January.
    10. Baber, William R. & Janakiraman, Surya N. & Kang, Sok-Hyon, 1996. "Investment opportunities and the structure of executive compensation," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 21(3), pages 297-318, June.
    11. Dunk, Alan S., 1989. "Budget emphasis, budgetary participation and managerial performance: A note," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 14(4), pages 321-324, July.
    12. Lukka, Kari & Kasanen, Eero, 1996. "Is accounting a global or a local discipline? evidence from major research journals," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 21(7-8), pages 755-773.
    13. Holmstrom, Bengt & Milgrom, Paul, 1991. "Multitask Principal-Agent Analyses: Incentive Contracts, Asset Ownership, and Job Design," Journal of Law, Economics and Organization, Oxford University Press, Oxford University Press, vol. 7(0), pages 24-52, Special I.
    14. Fama, Eugene F, 1980. "Agency Problems and the Theory of the Firm," Journal of Political Economy, University of Chicago Press, University of Chicago Press, vol. 88(2), pages 288-307, April.
    15. Sloan, Richard G., 1993. "Accounting earnings and top executive compensation," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 16(1-3), pages 55-100, April.
    16. Mian, Shehzad L. & Smith, Clifford Jr., 1990. "Incentives for unconsolidated financial reporting," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 12(1-3), pages 141-171, January.
    17. Arya, Anil & Fellingham, John & Glover, Jonathan, 1997. "Teams, repeated tasks, and implicit incentives," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 23(1), pages 7-30, May.
    18. Williams, John J. & Macintosh, Norman B. & Moore, John C., 1990. "Budget-related behavior in public sector organizations: Some empirical evidence," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 15(3), pages 221-246.
    19. Ke, Bin & Petroni, Kathy & Safieddine, Assem, 1999. "Ownership concentration and sensitivity of executive pay to accounting performance measures: Evidence from publicly and privately-held insurance companies," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 28(2), pages 185-209, December.
    20. Zimmerman, Jerold L., 2001. "Conjectures regarding empirical managerial accounting research," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 32(1-3), pages 411-427, December.
    21. George Baker & Robert Gibbons & Kevin J. Murphy, 1993. "Subjective Performance Measures in Optimal Incentive Contracts," NBER Working Papers 4480, National Bureau of Economic Research, Inc.
    22. Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, Elsevier, vol. 3(4), pages 305-360, October.
    23. Ittner, Christopher D. & Larcker, David F., 1997. "Quality strategy, strategic control systems, and organizational performance," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 22(3-4), pages 293-314.
    24. Baker, G.P. & Jensen, M.C. & Murphy, K.J., 1988. "Compensation And Incentives: Practice Vs. Theory," Papers, Rochester, Business - Managerial Economics Research Center 88-05, Rochester, Business - Managerial Economics Research Center.
    25. Burrows, Geoff & Black, Christopher, 1998. "Profit sharing in Australian Big 6 accounting firms: An exploratory study," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 23(5-6), pages 517-530.
    26. Robert Gibbons, 1998. "Incentives in Organizations," Journal of Economic Perspectives, American Economic Association, American Economic Association, vol. 12(4), pages 115-132, Fall.
    27. Core, John & Guay, Wayne, 1999. "The use of equity grants to manage optimal equity incentive levels," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 28(2), pages 151-184, December.
    28. Fisher, Joseph, 1994. "Technological interdependence, labor production functions, and control systems," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 19(6), pages 493-505, August.
    29. Langfield-Smith, Kim, 1997. "Management control systems and strategy: A critical review," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 22(2), pages 207-232, February.
    30. Collins, F & Holzmann, O & Mendoza, R, 1997. "Strategy, Budgeting, And Crisis In Latin America," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 22(7), pages 669-689, October.
    31. Gaver, Jennifer J. & Gaver, Kenneth M., 1993. "Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 16(1-3), pages 125-160, April.
    32. Banker, Rajiv D. & Lee, Seok-Young & Potter, Gordon, 1996. "A field study of the impact of a performance-based incentive plan," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 21(2), pages 195-226, April.
    33. Lau, Chong M. & Low, Liang C. & Eggleton, Ian R. C., 1995. "The impact of reliance on accounting performance measures on job-related tension and managerial performance: Additional evidence," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 20(5), pages 359-381, July.
    34. Gibbs, Michael, 1995. "Incentive compensation in a corporate hierarchy," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 19(2-3), pages 247-277, April.
    35. Harrison, Graeme L. & McKinnon, Jill L., 1999. "Cross-cultural research in management control systems design: a review of the current state," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 24(5-6), pages 483-506, July.
    36. Bushman, Robert M. & Indjejikian, Raffi J. & Smith, Abbie, 1996. "CEO compensation: The role of individual performance evaluation," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 21(2), pages 161-193, April.
    37. Blackwell, David W. & Brickley, James A. & Weisback, Michael S., 1994. "Accounting information and internal performance evaluation : Evidence from Texas banks," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 17(3), pages 331-358, May.
    38. Harrison, Graeme L., 1993. "Reliance on accounting performance measures in superior evaluative style -- The influence of national culture and personality," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 18(4), pages 319-339, May.
    39. Holthausen, Robert W. & Larcker, David F. & Sloan, Richard G., 1995. "Annual bonus schemes and the manipulation of earnings," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 19(1), pages 29-74, February.
    40. Sherwin Rosen, 1985. "Prizes and Incentives in Elimination Tournaments," NBER Working Papers 1668, National Bureau of Economic Research, Inc.
    41. Oakes, Leslie S. & Covaleski, Mark A., 1994. "A historical examination of the use of accounting-based incentive plans in the structuring of labor-management relations," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 19(7), pages 579-599, October.
    42. Edward P. Lazear, 2000. "Economic Imperialism," The Quarterly Journal of Economics, MIT Press, MIT Press, vol. 115(1), pages 99-146, February.
    43. Dunk, Alan S., 1990. "Budgetary participation, agreement on evaluation criteria and managerial performance: A research note," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 15(3), pages 171-178.
    44. Perera, S. & Harrison, G. & Poole, M., 1997. "Customer-focused manufacturing strategy and the use of operations-based non-financial performance measures: A research note," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 22(6), pages 557-572, August.
    45. Canice Prendergast, 1999. "The Provision of Incentives in Firms," Journal of Economic Literature, American Economic Association, American Economic Association, vol. 37(1), pages 7-63, March.
    46. Luckett, Peter F. & Hirst, Mark K., 1989. "The impact of feedback on inter-rater agreement and self insight in performance evaluation decisions," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 14(5-6), pages 379-387, October.
    47. Fama, Eugene F & Jensen, Michael C, 1983. "Agency Problems and Residual Claims," Journal of Law and Economics, University of Chicago Press, University of Chicago Press, vol. 26(2), pages 327-49, June.
    48. Murphy, Kevin J., 1999. "Executive compensation," Handbook of Labor Economics, Elsevier, in: O. Ashenfelter & D. Card (ed.), Handbook of Labor Economics, edition 1, volume 3, chapter 38, pages 2485-2563 Elsevier.
    49. Merchant, Kenneth A. & Chow, Chee W. & Wu, Anne, 1995. "Measurement, evaluation and reward of profit center managers: A cross-cultural field study," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 20(7-8), pages 619-638.
    50. Bizjak, John M. & Brickley, James A. & Coles, Jeffrey L., 1993. "Stock-based incentive compensation and investment behavior," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 16(1-3), pages 349-372, April.
    51. Merchant, Kenneth A., 1990. "The effects of financial controls on data manipulation and management Myopia," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 15(4), pages 297-313.
    52. Kim, Myung-Sun & Kross, William, 1998. "The impact of the 1989 change in bank capital standards on loan loss provisions and loan write-offs," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 25(1), pages 69-99, February.
    53. Holthausen, Robert W. & Larcker, David F. & Sloan, Richard G., 1995. "Business unit innovation and the structure of executive compensation," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 19(2-3), pages 279-313, April.
    54. Wallace, James S., 1997. "Adopting residual income-based compensation plans: Do you get what you pay for?," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 24(3), pages 275-300, December.
    55. Murphy, Kevin J., 2000. "Performance standards in incentive contracts," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 30(3), pages 245-278, December.
    56. Skinner, Douglas J., 1993. "The investment opportunity set and accounting procedure choice : Preliminary evidence," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 16(4), pages 407-445, October.
    57. Ross, Andrew, 1994. "Trust as a moderator of the effect of performance evaluation style on job-related tension: A research note," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 19(7), pages 629-635, October.
    58. Wruck, Karen Hopper & Jensen, Michael C., 1994. "Science, specific knowledge, and total quality management," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 18(3), pages 247-287, November.
    59. Milgrom, Paul & Roberts, John, 1995. "Complementarities and fit strategy, structure, and organizational change in manufacturing," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 19(2-3), pages 179-208, April.
    60. Baber, William R. & Kang, Sok-Hyon & Kumar, Krishna R., 1998. "Accounting earnings and executive compensation:: The role of earnings persistence," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 25(2), pages 169-193, May.
    61. Guidry, Flora & J. Leone, Andrew & Rock, Steve, 1999. "Earnings-based bonus plans and earnings management by business-unit managers1," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 26(1-3), pages 113-142, January.
    62. Tuttle, Brad & Burton, F. Greg, 1999. "The effects of a modest incentive on information overload in an investment analysis task," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 24(8), pages 673-687, November.
    63. Hartmann, Frank G. H. & Moers, Frank, 1999. "Testing contingency hypotheses in budgetary research: an evaluation of the use of moderated regression analysis," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 24(4), pages 291-315, May.
    64. Imoisili, Olumhense A., 1989. "The role of budget data in the evaluation of managerial performance," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 14(4), pages 325-335, July.
    65. Lazear, Edward P & Rosen, Sherwin, 1981. "Rank-Order Tournaments as Optimum Labor Contracts," Journal of Political Economy, University of Chicago Press, University of Chicago Press, vol. 89(5), pages 841-64, October.
    66. Jonsson, Sten & Macintosh, Norman B., 1997. "CATS, RATS, AND EARS: Making the case for ethnographic accounting research," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 22(3-4), pages 367-386.
    67. Clinch, Greg & Magliolo, Joseph, 1993. "CEO compensation and components of earnings in bank holding companies," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 16(1-3), pages 241-272, April.
    68. Dunk, Alan S., 1992. "Reliance on budgetary control, manufacturing process automation and production subunit performance: A research note," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 17(3-4), pages 195-203.
    69. Scott Keating, A., 1997. "Determinants of divisional performance evaluation practices," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 24(3), pages 243-273, December.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as in new window

    Cited by:
    1. Seleshi Sisaye & Jacob G. Birnberg, 2010. "Organizational development and transformational learning approaches in process innovations: A review of the implications to the management accounting literature," Review of Accounting and Finance, Emerald Group Publishing, Emerald Group Publishing, vol. 9(4), pages 337 - 362, November.
    2. Caroline Lambert & Sponem Samuel, 2003. "GOUVERNANCE D'ENTREPRISE ET GESTION DU RESULTAT Les contrôleurs de gestion "de l'autre côté du miroir"," Post-Print, HAL halshs-00582793, HAL.
    3. Joannides, Vassili & Wickramasinghe, Danture & Berland, Nicolas, 2012. "Critiques on gray-hofstede’s model: what impact on cross-cultural accounting research?," Economics Papers from University Paris Dauphine, Paris Dauphine University 123456789/9497, Paris Dauphine University.
    4. Carolyn Stringer & Jeni Didham & Paul Theivananthampillai, 2011. "Motivation, pay satisfaction, and job satisfaction of front-line employees," Qualitative Research in Accounting & Management, Emerald Group Publishing, Emerald Group Publishing, vol. 8(2), pages 161-179, June.
    5. Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012. "Critiques On Gray-Hofstede'S Model: What Impact On Cross-Cultural Accounting Research?," Grenoble Ecole de Management (Post-Print), HAL hal-00690933, HAL.
    6. Ruth Bender & Lance Moir, 2006. "Does ‘Best Practice’ in Setting Executive Pay in the UK Encourage ‘Good’ Behaviour?," Journal of Business Ethics, Springer, Springer, vol. 67(1), pages 75-91, August.
    7. Chenhall, Robert H., 2008. "Accounting for the horizontal organization: A review essay," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 33(4-5), pages 517-550.
    8. Frank H.M. Verbeeten, 2008. "Performance management practices in public sector organizations: Impact on performance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, Emerald Group Publishing, vol. 21(3), pages 427-454, April.
    9. van Veen-Dirks, Paula, 2010. "Different uses of performance measures: The evaluation versus reward of production managers," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 35(2), pages 141-164, February.
    10. Grabner, Isabella & Moers, Frank, 2013. "Management control as a system or a package? Conceptual and empirical issues," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 38(6), pages 407-419.
    11. Amaury Grimand & Ewan Oiry & Aurélien Ragaigne, 2012. "Les Vertus Habilitantes Et Contraignantes Du Controle : Une Comparaison De Deux Etudes De Cas De Transformation Des Outils," Post-Print, HAL hal-00690940, HAL.
    12. Carolyn Stringer, 2007. "Empirical performance management research: observations from AOS and MAR," Qualitative Research in Accounting & Management, Emerald Group Publishing, Emerald Group Publishing, vol. 4(2), pages 92-114, July.

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:eee:aosoci:v:28:y:2003:i:2-3:p:251-286. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Zhang, Lei).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.