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Noncontrollable Costs And Responsibility Accounting

Author

Listed:
  • BAIMAN, S
  • NOEL, J

Abstract

No abstract is available for this item.

Suggested Citation

  • Baiman, S & Noel, J, 1985. "Noncontrollable Costs And Responsibility Accounting," Journal of Accounting Research, Wiley Blackwell, vol. 23(2), pages 486-501.
    • Handle: RePEc:bla:joares:v:23:y:1985:i:2:p:486-501
    DOI: http://hdl.handle.net/10.2307/2490822
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    Citations

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    Cited by:

    1. James T. Mackey & F. Johnny Deng, 2016. "Examining the Role of Management Control Systems in the Creation of an Innovative Culture," International Journal of Innovation and Technology Management (IJITM), World Scientific Publishing Co. Pte. Ltd., vol. 13(03), pages 1-27, June.
    2. Jacob Zureich, 2023. "The (Un)Controllability Principle: The Benefits of Holding Employees Accountable for Uncontrollable Factors," Journal of Accounting Research, Wiley Blackwell, vol. 61(2), pages 653-690, May.
    3. Korok Ray & Maris Goldmanis, 2012. "Efficient Cost Allocation," Management Science, INFORMS, vol. 58(7), pages 1341-1356, July.
    4. John Christensen & Joel Demski, 1995. "Project selection and audited accrual measurement in a multi-task setting," European Accounting Review, Taylor & Francis Journals, vol. 4(3), pages 405-432.
    5. Zabel, Astrid & Roe, Brian, 2009. "Optimal design of pro-conservation incentives," Ecological Economics, Elsevier, vol. 69(1), pages 126-134, November.

    More about this item

    Keywords

    Responsibility accounting; Performance evaluation; Principle-agent model; Compensation;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • D83 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Search; Learning; Information and Knowledge; Communication; Belief; Unawareness
    • D82 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Asymmetric and Private Information; Mechanism Design

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