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Determinants of divisional performance evaluation practices

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  1. Ariela Caglio & Angelo Ditillo, 2012. "Interdependence and accounting information exchanges in inter-firm relationships," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 16(1), pages 57-80, February.
  2. 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, vol. 26(1-3), pages 113-142, January.
  3. Margaret A. Abernethy & Jan Bouwens & Laurence Van Lent, 2013. "The Role of Performance Measures in the Intertemporal Decisions of Business Unit Managers," Contemporary Accounting Research, John Wiley & Sons, vol. 30(3), pages 925-961, September.
  4. Aurore J. Kamssu & Brian J. Reithel & Jennifer L. Ziegelmayer, 2003. "Information Technology and Financial Performance: The Impact of being an Internet-Dependent Firm on Stock Returns," Information Systems Frontiers, Springer, vol. 5(3), pages 279-288, September.
  5. Oyer, Paul & Schaefer, Scott, 2005. "Why do some firms give stock options to all employees?: An empirical examination of alternative theories," Journal of Financial Economics, Elsevier, vol. 76(1), pages 99-133, April.
  6. Venky Nagar, "undated". "Organizational Design Choices in Retail Banking," Rodney L. White Center for Financial Research Working Papers 09-99, Wharton School Rodney L. White Center for Financial Research.
  7. Bergmann, Rouven & Friedl, Gunther, 2008. "Controlling innovative projects with moral hazard and asymmetric information," Research Policy, Elsevier, vol. 37(9), pages 1504-1514, October.
  8. Van der Stede, Wim A. & Young, S. Mark & Chen, Clara Xiaoling, 2005. "Assessing the quality of evidence in empirical management accounting research: The case of survey studies," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 655-684.
  9. Bouwens, J.F.M.G. & van Lent, L.A.G.M., 2006. "Assessing the Performance of Business Unit Managers," Other publications TiSEM f83d0732-69e7-4b1c-87c2-f, Tilburg University, School of Economics and Management.
  10. Victor S. Maas & Marcel Van Rinsum, 2013. "How Control System Design Influences Performance Misreporting," Journal of Accounting Research, Wiley Blackwell, vol. 51(5), pages 1159-1186, December.
  11. Ittner, Christopher D. & Larcker, David F., 2001. "Assessing empirical research in managerial accounting: a value-based management perspective," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 349-410, December.
  12. Heckemeyer, Jost H. & Richter, Katharina & Spengel, Christoph, 2014. "Tax planning of R&D intensive multinationals," ZEW Discussion Papers 14-114, ZEW - Leibniz Centre for European Economic Research.
  13. Felix Bolduan & Ivo Schedlinsky & Friedrich Sommer, 2021. "The influence of compensation interdependence on risk-taking: the role of mutual monitoring," Journal of Business Economics, Springer, vol. 91(8), pages 1125-1148, October.
  14. Merchant, Kenneth A. & Van der Stede, Wim A. & Zheng, Liu, 2003. "Disciplinary constraints on the advancement of knowledge: the case of organizational incentive systems," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 251-286.
  15. Michael Raith, 2008. "Specific knowledge and performance measurement," RAND Journal of Economics, RAND Corporation, vol. 39(4), pages 1059-1079, December.
  16. Core, John E. & Guay, Wayne R., 2001. "Stock option plans for non-executive employees," Journal of Financial Economics, Elsevier, vol. 61(2), pages 253-287, August.
  17. Jan Bouwens & Laurence Van Lent, 2007. "Assessing the Performance of Business Unit Managers," Journal of Accounting Research, Wiley Blackwell, vol. 45(4), pages 667-697, September.
  18. Bouwens, J.F.M.G. & van Lent, L.A.G.M., 2003. "Effort and Selection Effects of Incentive Contracts," Discussion Paper 2003-130, Tilburg University, Center for Economic Research.
  19. Meena Subedi & Ali Farazmand, 2020. "Economic Value Added (EVA) for Performance Evaluation of Public Organizations," Public Organization Review, Springer, vol. 20(4), pages 613-630, December.
  20. Martin Holzhacker & Stephan Kramer & Michal Matějka & Nick Hoffmeister, 2019. "Relative Target Setting and Cooperation," Journal of Accounting Research, Wiley Blackwell, vol. 57(1), pages 211-239, March.
  21. Luft, Joan & Shields, Michael D., 2003. "Mapping management accounting: graphics and guidelines for theory-consistent empirical research," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 169-249.
  22. Fee, C. Edward & Hadlock, Charles J., 2004. "Management turnover across the corporate hierarchy," Journal of Accounting and Economics, Elsevier, vol. 37(1), pages 3-38, February.
  23. Bouwens, J.F.M.G. & van Lent, L.A.G.M., 2003. "Effort and Selection Effects of Incentive Contracts," Other publications TiSEM 46a62de7-d051-4620-93bb-3, Tilburg University, School of Economics and Management.
  24. Tim Baldenius & Beatrice Michaeli, 2019. "Integrated ownership and managerial incentives with endogenous project risk," Review of Accounting Studies, Springer, vol. 24(4), pages 1450-1485, December.
  25. O'Connor, Neale G. & Deng, Johnny & Luo, Yadong, 2006. "Political constraints, organization design and performance measurement in China's state-owned enterprises," Accounting, Organizations and Society, Elsevier, vol. 31(2), pages 157-177, February.
  26. Frank H.M. Verbeeten, 2008. "Performance management practices in public sector organizations," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(3), pages 427-454, March.
  27. Davila, Tony, 2000. "An empirical study on the drivers of management control systems' design in new product development," Accounting, Organizations and Society, Elsevier, vol. 25(4-5), pages 383-409, May.
  28. Marina Godinho Antunes & Joaquín Texeira Quirós & Maria do Rosáirio Texeira Fernandes Justino, 2018. "Role of Management Control Systems in Quality, Innovation and Organizational Performance in Portugal SMES Companies," International Journal of Innovation and Technology Management (IJITM), World Scientific Publishing Co. Pte. Ltd., vol. 15(02), pages 1-22, April.
  29. Michael J. Petersen, 2007. "Using Downstream Revenue in a Performance Measurement System," Contemporary Accounting Research, John Wiley & Sons, vol. 24(4), pages 1193-1215, December.
  30. Abernethy, M. & Bouwens, J.F.M.G. & van Lent, L.A.G.M., 2001. "Decentralization, Interdependence and Performance Measurement System Design : Sequences and Priorities," Other publications TiSEM 0f4bc851-e3d0-4322-a5d5-0, Tilburg University, School of Economics and Management.
  31. Bernardo, Antonio E. & Cai, Hongbin & Luo, Jiang, 2002. "Capital Budgeting in Multi-Division Firms: Information, Agency, and Incentives," University of California at Los Angeles, Anderson Graduate School of Management qt0779b20v, Anderson Graduate School of Management, UCLA.
  32. Bushman, Robert M. & Smith, Abbie J., 2001. "Financial accounting information and corporate governance," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 237-333, December.
  33. Davila, Antonio, 2003. "Short-term economic incentives in new product development," Research Policy, Elsevier, vol. 32(8), pages 1397-1420, September.
  34. Nicolaj Siggelkow, 2002. "Misperceiving Interactions Among Complements and Substitutes: Organizational Consequences," Management Science, INFORMS, vol. 48(7), pages 900-916, July.
  35. Larcker, David F. & Rusticus, Tjomme O., 2010. "On the use of instrumental variables in accounting research," Journal of Accounting and Economics, Elsevier, vol. 49(3), pages 186-205, April.
  36. Jetta Frost & Rick Vogel & Khaled Bagban, 2016. "Managing Interdependence in Multi-business Organizations," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 17(2), pages 225-260, August.
  37. Margaret A. Abernethy & Chung-Yu Hung & Laurence van Lent, 2020. "Expertise and Discretionary Bonus Decisions," Management Science, INFORMS, vol. 66(1), pages 415-432, January.
  38. Dimitris Manolopoulos & Pavlos Dimitratos & Stephen Young & Spyros Lioukas, 2009. "Technology Sourcing and Performance of Foreign Subsidiaries in Greece: The Impact of MNE and Local Environmental Contexts," Management International Review, Springer, vol. 49(1), pages 43-60, February.
  39. van Veen-Dirks, Paula, 2010. "Different uses of performance measures: The evaluation versus reward of production managers," Accounting, Organizations and Society, Elsevier, vol. 35(2), pages 141-164, February.
  40. Brown, Paul J & Matolcsy, Zoltan & Wells, Peter, 2014. "Group versus individual compensation schemes for senior executives and firm performance: Some evidence based on archival data," Journal of Contemporary Accounting and Economics, Elsevier, vol. 10(2), pages 100-114.
  41. Venky Nagar, "undated". "Organizational Design Choices in Retail Banking," Rodney L. White Center for Financial Research Working Papers 9-99, Wharton School Rodney L. White Center for Financial Research.
  42. Davila, Tony, 2000. "Performance and the Design of Economic Incentives in New Product Development," Research Papers 1647, Stanford University, Graduate School of Business.
  43. Abernethy, M. & Bouwens, J.F.M.G. & van Lent, L.A.G.M., 2001. "Decentralization, Interdependence and Performance Measurement System Design : Sequences and Priorities," Discussion Paper 2001-28, Tilburg University, Center for Economic Research.
  44. Gerald A. Feltham & Christian Hofmann, 2007. "Limited Commitment in Multi†agent Contracting," Contemporary Accounting Research, John Wiley & Sons, vol. 24(2), pages 345-375, June.
  45. Francesco Giacobbe & Zoltan Matolcsy & James Wakefield & Tom Smith, 2016. "An investigation of wholly-owned foreign subsidiary control through transaction cost economics theory," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 56(4), pages 1041-1070, December.
  46. Klaus Derfuss, 2015. "Relating Context Variables to Participative Budgeting and Evaluative Use of Performance Measures: A Meta-analysis," Abacus, Accounting Foundation, University of Sydney, vol. 51(2), pages 238-278, June.
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