IDEAS home Printed from https://ideas.repec.org/a/wly/coacre/v24y2007i4p1139-1169.html

Accuracy in Judging the Nonlinear Effects of Cost and Profit Drivers

Author

Listed:
  • Anne M. Farrell
  • Joan Luft
  • Michael D. Shields

Abstract

No abstract is available for this item.

Suggested Citation

  • Anne M. Farrell & Joan Luft & Michael D. Shields, 2007. "Accuracy in Judging the Nonlinear Effects of Cost and Profit Drivers," Contemporary Accounting Research, John Wiley & Sons, vol. 24(4), pages 1139-1169, December.
  • Handle: RePEc:wly:coacre:v:24:y:2007:i:4:p:1139-1169
    DOI: 10.1506/car.24.4.4
    as

    Download full text from publisher

    File URL: https://doi.org/10.1506/car.24.4.4
    Download Restriction: no

    File URL: https://libkey.io/10.1506/car.24.4.4?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
    ---><---

    References listed on IDEAS

    as
    1. Ittner, CD & Larcker, DF, 1998. "Are nonfinancial measures leading indicators of financial performance? An analysis of customer satisfaction," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 36, pages 1-35.
    2. Banker, Rd & Datar, Sm, 1989. "Sensitivity, Precision, And Linear Aggregation Of Signals For Performance Evaluation," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 27(1), pages 21-39.
    3. Diehl, Ernst & Sterman, John D., 1995. "Effects of Feedback Complexity on Dynamic Decision Making," Organizational Behavior and Human Decision Processes, Elsevier, vol. 62(2), pages 198-215, May.
    4. Sandra C. Vera†Muñoz & Margaret Shackell & Marc Buehner, 2007. "Accountants' Usage of Causal Business Models in the Presence of Benchmark Data: A Note," Contemporary Accounting Research, John Wiley & Sons, vol. 24(3), pages 1015-1038, September.
    5. Sterman, John D., 1989. "Misperceptions of feedback in dynamic decision making," Organizational Behavior and Human Decision Processes, Elsevier, vol. 43(3), pages 301-335, June.
    6. Langley, Paul A. & Morecroft, John D. W., 2004. "Performance and learning in a simulation of oil industry dynamics," European Journal of Operational Research, Elsevier, vol. 155(3), pages 715-732, June.
    7. Broniarczyk, Susan M. & Alba, Joseph W., 1994. "Theory versus Data in Prediction and Correlation Tasks," Organizational Behavior and Human Decision Processes, Elsevier, vol. 57(1), pages 117-139, January.
    8. Ittner, Christopher D. & Larcker, David F. & Randall, Taylor, 2003. "Performance implications of strategic performance measurement in financial services firms," Accounting, Organizations and Society, Elsevier, vol. 28(7-8), pages 715-741.
    9. Maher, MW & Marais, ML, 1998. "A field study on the limitations of activity-based costing when resources are provided on a joint and indivisible basis," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 36(1), pages 129-142.
    10. John D. Sterman, 1989. "Modeling Managerial Behavior: Misperceptions of Feedback in a Dynamic Decision Making Experiment," Management Science, INFORMS, vol. 35(3), pages 321-339, March.
    11. Davila, Tony & Wouters, Marc, 2005. "Managing budget emphasis through the explicit design of conditional budgetary slack," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 587-608.
    12. Sniezek, Janet A., 1986. "The role of variable labels in cue probability learning tasks," Organizational Behavior and Human Decision Processes, Elsevier, vol. 38(2), pages 141-161, October.
    13. Hopkins, PE, 1996. "The effect of financial statement classification of hybrid financial instruments on financial analysts' stock price judgments," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 34, pages 33-50.
    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


    Cited by:

    1. Kerry A. Humphreys, 2023. "The balanced scorecard: Do managers need a strategy map when evaluating performance?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 4357-4373, December.
    2. Lisa-Marie Wibbeke & Maik Lachmann, 2020. "Psychology in management accounting and control research: an overview of the recent literature," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(3), pages 275-328, September.
    3. Robert M. Gillenkirch & Achim Hendriks & Susanne A. Welker, 2014. "Effects of Executive Compensation Complexity on Investor Behaviour in an Experimental Stock Market," European Accounting Review, Taylor & Francis Journals, vol. 23(4), pages 625-645, December.
    4. Krumwiede, Kip R. & Swain, Monte R. & Thornock, Todd A. & Eggett, Dennis L., 2013. "The effects of task outcome feedback and broad domain evaluation experience on the use of unique scorecard measures," Advances in accounting, Elsevier, vol. 29(2), pages 205-217.
    5. Cardinaels, Eddy & Maas, Victor & Kramer, Stephan, 2024. "Navigating through the noise: The effect of color-coded performance feedback on decision making," Other publications TiSEM a7dcee4e-fb2d-4b62-bf44-c, Tilburg University, School of Economics and Management.
    6. Burney, Laurie L. & Henle, Christine A. & Widener, Sally K., 2009. "A path model examining the relations among strategic performance measurement system characteristics, organizational justice, and extra- and in-role performance," Accounting, Organizations and Society, Elsevier, vol. 34(3-4), pages 305-321, April.
    7. Dalla Via, Nicola & Perego, Paolo & van Rinsum, Marcel, 2019. "How accountability type influences information search processes and decision quality," Accounting, Organizations and Society, Elsevier, vol. 75(C), pages 79-91.
    8. Ralph Kober & Deryl Northcott, 2021. "Testing cause‐and‐effect relationships within a balanced scorecard," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(S1), pages 1815-1849, April.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Geoffrey Bartlett & Eric Johnson & Philip Reckers, 2014. "Accountability and Role Effects in Balanced Scorecard Performance Evaluations When Strategy Timeline Is Specified," European Accounting Review, Taylor & Francis Journals, vol. 23(1), pages 143-165, May.
    2. Smith, Steven D. & Thomas, Tyler F., 2024. "The effects of strategic alignment and strategic clarity on multidimensional task performance," Accounting, Organizations and Society, Elsevier, vol. 112(C).
    3. Atun, Rifat A. & Lebcir, Reda M. & McKee, Martin & Habicht, Jarno & Coker, Richard J., 2007. "Impact of joined-up HIV harm reduction and multidrug resistant tuberculosis control programmes in Estonia: System dynamics simulation model," Health Policy, Elsevier, vol. 81(2-3), pages 207-217, May.
    4. Cronin, Matthew A. & Gonzalez, Cleotilde & Sterman, John D., 2009. "Why don't well-educated adults understand accumulation? A challenge to researchers, educators, and citizens," Organizational Behavior and Human Decision Processes, Elsevier, vol. 108(1), pages 116-130, January.
    5. 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.
    6. Gogi, Anastasia & Tako, Antuela A. & Robinson, Stewart, 2016. "An experimental investigation into the role of simulation models in generating insights," European Journal of Operational Research, Elsevier, vol. 249(3), pages 931-944.
    7. Repenning, Nelson P. (Nelson Peter), 1998. "The transition problem in product development," Working papers WP 4036-98., Massachusetts Institute of Technology (MIT), Sloan School of Management.
    8. Pasaoglu, Güzay, 2011. "Using the decentralized and liberalized electricity market microworld (LEMM) as an educational tool," Energy Policy, Elsevier, vol. 39(1), pages 187-199, January.
    9. Chenhall, Robert H., 2005. "Integrative strategic performance measurement systems, strategic alignment of manufacturing, learning and strategic outcomes: an exploratory study," Accounting, Organizations and Society, Elsevier, vol. 30(5), pages 395-422, July.
    10. Nelson P. Repenning, 2002. "A Simulation-Based Approach to Understanding the Dynamics of Innovation Implementation," Organization Science, INFORMS, vol. 13(2), pages 109-127, April.
    11. S Howick & C Eden, 2004. "On the nature of discontinuities in system dynamics modelling of disrupted projects," Journal of the Operational Research Society, Palgrave Macmillan;The OR Society, vol. 55(6), pages 598-605, June.
    12. S Howick, 2003. "Using system dynamics to analyse disruption and delay in complex projects for litigation: can the modelling purposes be met?," Journal of the Operational Research Society, Palgrave Macmillan;The OR Society, vol. 54(3), pages 222-229, March.
    13. Schnier, Kurt E. & Anderson, Christopher M., 2006. "Decision making in patchy resource environments: Spatial misperception of bioeconomic models," Journal of Economic Behavior & Organization, Elsevier, vol. 61(2), pages 234-254, October.
    14. Jürgen Strohhecker, 2016. "Factors influencing strategy implementation decisions: an evaluation of a balanced scorecard cockpit, intelligence, and knowledge," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 27(1), pages 89-119, February.
    15. Howick, Susan, 2005. "Using system dynamics models with litigation audiences," European Journal of Operational Research, Elsevier, vol. 162(1), pages 239-250, April.
    16. Arango, Santiago & Castañeda, Jaime A. & Larsen, Erik R., 2013. "Mothballing in power markets: An experimental study," Energy Economics, Elsevier, vol. 36(C), pages 125-134.
    17. H. Stouten & A. Heene & X. Gellynck & H. Polet, 2008. "The effect of restrictive policy instruments on Belgian fishing fleet dynamics," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 08/540, Ghent University, Faculty of Economics and Business Administration.
    18. Repenning, Nelson P. (Nelson Peter) & Sterman, John., 1997. "Getting quality the old-fashioned way : self confirming attributions in the dynamics of process improvement," Working papers WP 3952-97., Massachusetts Institute of Technology (MIT), Sloan School of Management.
    19. Auke Hoekstra & Maarten Steinbuch & Geert Verbong, 2017. "Creating Agent-Based Energy Transition Management Models That Can Uncover Profitable Pathways to Climate Change Mitigation," Complexity, Hindawi, vol. 2017, pages 1-23, December.
    20. Papachristos, George & Adamides, Emmanuel, 2016. "A retroductive systems-based methodology for socio-technical transitions research," Technological Forecasting and Social Change, Elsevier, vol. 108(C), pages 1-14.

    More about this item

    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:wly:coacre:v:24:y:2007:i:4:p:1139-1169. 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.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc 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 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: Wiley Content Delivery (email available below). General contact details of provider: https://doi.org/10.1111/(ISSN)1911-3846 .

    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.