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Performance measurement systems, incentives, and the optimal allocation of responsibilities

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  • Hemmer, Thomas

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  • Hemmer, Thomas, 1998. "Performance measurement systems, incentives, and the optimal allocation of responsibilities," Journal of Accounting and Economics, Elsevier, vol. 25(3), pages 321-347, June.
    • Handle: RePEc:eee:jaecon:v:25:y:1998:i:3:p:321-347
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    References listed on IDEAS

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    1. Hemmer, Thomas, 1995. "On the interrelation between production technology, job design, and incentives," Journal of Accounting and Economics, Elsevier, vol. 19(2-3), pages 209-245, April.
    2. Alles, M & Datar, SM & Lambert, RA, 1995. "Moral hazard and management control in just-in-time settings," Journal of Accounting Research, Wiley Blackwell, vol. 33, pages 177-204.
    3. Masahiko Aoki, 2013. "Horizontal vs. Vertical Information Structure of the Firm," Chapters, in: Comparative Institutional Analysis, chapter 5, pages 57-58, Edward Elgar Publishing.
    4. Holmstrom, Bengt & Milgrom, Paul, 1987. "Aggregation and Linearity in the Provision of Intertemporal Incentives," Econometrica, Econometric Society, vol. 55(2), pages 303-328, March.
    5. Bushman, Robert M. & Indjejikian, Raffi J., 1993. "Accounting income, stock price, and managerial compensation," Journal of Accounting and Economics, Elsevier, vol. 16(1-3), pages 3-23, April.
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    Cited by:

    1. Paolo Candio, 2023. "On the role of cost-effectiveness in accounting," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2 Suppl.), pages 215-225.
    2. Oliver Dürr & Markus Nisch & Anna Rohlfing-Bastian, 2020. "Incentives in optimally sized teams for projects with uncertain returns," Review of Accounting Studies, Springer, vol. 25(1), pages 313-341, March.
    3. Venky Nagar & Madhav V. Rajan & Richard Saouma, 2009. "The Incentive Value of Inventory and Cross‐training in Modern Manufacturing," Journal of Accounting Research, Wiley Blackwell, vol. 47(4), pages 991-1025, September.

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