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A Note On Economically Optimal Performance Evaluation And Control-Systems - The Optimality Of 2-Tailed Investigations

Author

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  • YOUNG, RA

Abstract

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Suggested Citation

  • Young, Ra, 1986. "A Note On Economically Optimal Performance Evaluation And Control-Systems - The Optimality Of 2-Tailed Investigations," Journal of Accounting Research, Wiley Blackwell, vol. 24(1), pages 231-240.
    • Handle: RePEc:bla:joares:v:24:y:1986:i:1:p:231-240
    DOI: http://hdl.handle.net/10.2307/2490816
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    Citations

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    Cited by:

    1. Marie-Cécile Fagart & Bernard Sinclair-Desgagné, 2007. "Ranking Contingent Monitoring Systems," Management Science, INFORMS, vol. 53(9), pages 1501-1509, September.
    2. Lambert, Richard A., 2001. "Contracting theory and accounting," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 3-87, December.
    3. Arun Malik, 2007. "Optimal environmental regulation based on more than just emissions," Journal of Regulatory Economics, Springer, vol. 32(1), pages 1-16, August.
    4. Au, Pak Hung & Chen, Bin R., 2019. "Objective and subjective indicators in long-term contracting," Journal of Economic Behavior & Organization, Elsevier, vol. 166(C), pages 309-331.

    More about this item

    Keywords

    Performance evaluation; Internal control systems; Cost variance; Moral hazard;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • D81 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Criteria for Decision-Making under Risk and Uncertainty
    • D83 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Search; Learning; Information and Knowledge; Communication; Belief; Unawareness

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