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Hierarchical Structure And Responsibility Accounting

Author

Listed:
  • DEMSKI, JS
  • SAPPINGTON, DEM

Abstract

No abstract is available for this item.

Suggested Citation

  • Demski, Js & Sappington, Dem, 1989. "Hierarchical Structure And Responsibility Accounting," Journal of Accounting Research, Wiley Blackwell, vol. 27(1), pages 40-58.
    • Handle: RePEc:bla:joares:v:27:y:1989:i:1:p:40-58
    DOI: http://hdl.handle.net/10.2307/2491206
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    Citations

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    Cited by:

    1. Jeffrey A. Yost, 1993. "Costly Communication and Delegation in Multiple‐Division Firms," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 2(4), pages 305-317, December.
    2. Madhav V. Rajan & Stefan Reichelstein, 2004. "ANNIVERSARY ARTICLE: A Perspective on ÜAsymmetric Information, Incentives and Intrafirm Resource AllocationÝ," Management Science, INFORMS, vol. 50(12), pages 1615-1623, December.
    3. Fatemi, Ali & Desai, Anand S. & Katz, Jeffrey P., 2003. "Wealth creation and managerial pay: MVA and EVA as determinants of executive compensation," Global Finance Journal, Elsevier, vol. 14(2), pages 159-179, July.
    4. Saikat Datta, 1996. "On Control Losses In Hierarchies," Rationality and Society, , vol. 8(4), pages 387-412, November.
    5. Anil Arya & Jonathan Glover & Brian Mittendorf, 2006. "Hierarchical reporting, aggregation, and information cascades," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 27(5), pages 355-362.
    6. Tomasz Zimnicki, 2016. "Responsibility Accounting Inspiration For Segment Reporting," Copernican Journal of Finance & Accounting, Uniwersytet Mikolaja Kopernika, vol. 5(2), pages 219-232.

    More about this item

    Keywords

    Responsibility accounting; Principal-agent model; Performance; Hierarchical relationship;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • D86 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Economics of Contract Law
    • D82 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Asymmetric and Private Information; Mechanism Design

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