IDEAS home Printed from https://ideas.repec.org/a/now/fntacc/1400000007.html
   My bibliography  Save this article

Dynamic Performance Measurement

Author

Listed:
  • Dutta, Sunil

Abstract

This survey advocates the use of dynamic models to examine the incentive properties of commonly used accounting performance metrics. Drawing from recent work in this emerging field, the survey illustrates how one can use tractable multiperiod models to shed light on questions of fundamental interest to accountants. The author first examines the choice of goal congruent performance measures and then explains how the insights obtained from the goal congruent framework can be adapted to second-best contracting in formal agency models. Next, the author builds an analytically tractable multiperiod moral hazard model with a risk averse manager to examine the issue of aggregating accounting and nonaccounting information in constructing optimal performance measures.

Suggested Citation

  • Dutta, Sunil, 2008. "Dynamic Performance Measurement," Foundations and Trends(R) in Accounting, now publishers, vol. 2(3), pages 175-240, September.
    • Handle: RePEc:now:fntacc:1400000007
    DOI: 10.1561/1400000007
    as

    Download full text from publisher

    File URL: http://dx.doi.org/10.1561/1400000007
    Download Restriction: no
    File URL: https://libkey.io/10.1561/1400000007?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Citations

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


    Cited by:

    1. Sunil Dutta & Stefan Reichelstein, 2021. "Capacity Rights and Full-Cost Transfer Pricing," Management Science, INFORMS, vol. 67(2), pages 1303-1325, February.
    2. Sunil Dutta & Stefan J. Reichelstein, 2019. "Capacity Rights and Full Cost Transfer Pricing," CESifo Working Paper Series 7968, CESifo.

    More about this item

    Keywords

    Mechanism design;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:now:fntacc:1400000007. See general information about how to correct material in RePEc.

    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.

    We have no bibliographic references for this item. You can help adding them by using 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Lucy Wiseman (email available below). General contact details of provider: http://www.nowpublishers.com/ .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.