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A behavioral study of accounting variables in performance--incentive contracts

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  • Shields, Michael D.
  • Waller, William S.

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  • Shields, Michael D. & Waller, William S., 1988. "A behavioral study of accounting variables in performance--incentive contracts," Accounting, Organizations and Society, Elsevier, vol. 13(6), pages 581-594, October.
    • Handle: RePEc:eee:aosoci:v:13:y:1988:i:6:p:581-594
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    Citations

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    Cited by:

    1. Banker, Rajiv D. & Lee, S.-Y.Seok-Young & Potter, Gordon & Srinivasan, Dhinu, 2000. "An empirical analysis of continuing improvements following the implementation of a performance-based compensation plan," Journal of Accounting and Economics, Elsevier, vol. 30(3), pages 315-350, December.
    2. Sprinkle, Geoffrey B., 2003. "Perspectives on experimental research in managerial accounting," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 287-318.
    3. Shields, Michael D. & Deng, F. Johnny & Kato, Yutaka, 2000. "The design and effects of control systems: tests of direct- and indirect-effects models," Accounting, Organizations and Society, Elsevier, vol. 25(2), pages 185-202, February.
    4. James T. Mackey & F. Johnny Deng, 2016. "Examining the Role of Management Control Systems in the Creation of an Innovative Culture," International Journal of Innovation and Technology Management (IJITM), World Scientific Publishing Co. Pte. Ltd., vol. 13(03), pages 1-27, June.
    5. Bouwens, J.F.M.G. & van Lent, L.A.G.M., 2003. "Effort and Selection Effects of Incentive Contracts," Discussion Paper 2003-130, Tilburg University, Center for Economic Research.
    6. Luft, Joan & Shields, Michael D., 2003. "Mapping management accounting: graphics and guidelines for theory-consistent empirical research," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 169-249.
    7. Bouwens, J.F.M.G. & van Lent, L.A.G.M., 2003. "Effort and Selection Effects of Incentive Contracts," Other publications TiSEM 46a62de7-d051-4620-93bb-3, Tilburg University, School of Economics and Management.
    8. William S. Waller, 1994. "Discussion of “Motivating Truthful Subordinate Reporting: An Experimental Investigation in a Two†Subordinate Contextâ€," Contemporary Accounting Research, John Wiley & Sons, vol. 10(2), pages 721-734, March.
    9. Frederick W. Rankin, 2004. "Coordinating Effort under Team†Based and Individual Incentives: An Experimental Analysis," Contemporary Accounting Research, John Wiley & Sons, vol. 21(1), pages 191-222, March.
    10. Brown, Jason L. & Farrington, Sukari & Sprinkle, Geoffrey B., 2016. "Biased self-assessments, feedback, and employees' compensation plan choices," Accounting, Organizations and Society, Elsevier, vol. 54(C), pages 45-59.
    11. Bernard, Mark & Dohmen, Thomas & Non, Arjan & Rohde, Ingrid M.T., 2019. "Menus of contracts determine sorting patterns," Journal of Economic Psychology, Elsevier, vol. 72(C), pages 293-311.
    12. Cardinaels, Eddy & Jia, Y., 2015. "How audits moderate the effects of incentives and peer behavior on misreporting," Other publications TiSEM 15e939fa-d6dd-4bda-824d-e, Tilburg University, School of Economics and Management.
    13. Bossert, J. & Roozen, F.A., 1994. "On exploring performance evaluation in the Netherlands : a research design," Serie Research Memoranda 0002, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics.
    14. Eddy Cardinaels & Yuping Jia, 2016. "How Audits Moderate the Effects of Incentives and Peer Behavior on Misreporting," European Accounting Review, Taylor & Francis Journals, vol. 25(1), pages 183-204, May.

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