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Dividing the Pie: The Influence of Managerial Discretion Extent on Bonus Pool Allocation

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  • WENDY J. BAILEY
  • GARY HECHT
  • KRISTY L. TOWRY

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Suggested Citation

  • Wendy J. Bailey & Gary Hecht & Kristy L. Towry, 2011. "Dividing the Pie: The Influence of Managerial Discretion Extent on Bonus Pool Allocation," Contemporary Accounting Research, John Wiley & Sons, vol. 28(5), pages 1562-1584, December.
    • Handle: RePEc:wly:coacre:v:28:y:2011:i:5:p:1562-1584
    DOI: 10.1111/j.1911-3846.2011.01073.x
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    Cited by:

    1. Andrew H. Newman & Ivo D. Tafkov & Flora Hailan Zhou, 2020. "The Effects of Incentive Scheme and Task Difficulty on Employees' Altruistic Behavior Outside the Firm†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1512-1535, September.
    2. Blanche Segrestin & Armand Hatchuel & Ken Starkey, 2019. "Captains Of Industry? Value Allocation And The Partnering Effect Of Managerial Discretion," Post-Print hal-02281514, HAL.
    3. Martin, Rachel & Thomas, Tyler, 2022. "Target setting with compensation discretion: How are ex ante targets affected when superiors have ex post discretion?," Accounting, Organizations and Society, Elsevier, vol. 97(C).
    4. Tim Hermans & Martine Cools & Alexandra Van den Abbeele, 2021. "The role of information accuracy and justification in bonus allocations," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(2), pages 197-223, June.
    5. 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.
    6. Narisa Tianjing Dai & Xi (Jason) Kuang & Guliang Tang, 2018. "Differential Weighting of Objective Versus Subjective Measures in Performance Evaluation: Experimental Evidence," European Accounting Review, Taylor & Francis Journals, vol. 27(1), pages 129-148, January.
    7. van Rinsum, M., 2019. "Utilizing Incentives and Accountability: In Control in Control?," ERIM Inaugural Address Series Research in Management EIA 2019-078-F&A, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam..
    8. Yuliya Ponomareva, 2019. "Balancing control and delegation: the moderating influence of managerial discretion on performance effects of board monitoring and CEO human capital," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(1), pages 195-225, March.
    9. Luft, Joan, 2016. "Management accounting in the laboratory and in social context: Four contrasts, 1975–2014," Accounting, Organizations and Society, Elsevier, vol. 49(C), pages 9-20.
    10. Dirk E. Black & Marshall D. Vance, 2021. "Do First Impressions Last? The Impact of Initial Assessments and Subsequent Performance on Promotion Decisions," Management Science, INFORMS, vol. 67(7), pages 4556-4576, July.
    11. Yin, H., 2014. "Organizational architecture and pro-social behavior : Three essays," Other publications TiSEM d9fb03b9-cf92-4667-bd94-6, Tilburg University, School of Economics and Management.
    12. Robert M. Gillenkirch & Heike Kreienbaum, 2017. "What guides subjective performance evaluation: Incentive alignment or norm enforcement?," Review of Managerial Science, Springer, vol. 11(4), pages 933-957, October.

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