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Goal Congruence between Top Management and Divisional Managers

In: FIXED REVENUE ACCOUNTING A New Management Accounting Framework

Author

Listed:
  • Kazuyoshi Morimoto

Abstract

The following sections are included:IntroductionManagement Based on Shareholders’ ValueInvestment Activities of Divisional ManagersManagerial Activities of Divisional ManagersViewpoints of Sustainability and Moral EconomyConclusionsReferences

Suggested Citation

  • Kazuyoshi Morimoto, 2018. "Goal Congruence between Top Management and Divisional Managers," World Scientific Book Chapters, in: Kenichi Suzuki & Bruce Gurd (ed.), FIXED REVENUE ACCOUNTING A New Management Accounting Framework, chapter 8, pages 117-131, World Scientific Publishing Co. Pte. Ltd..
    • Handle: RePEc:wsi:wschap:9789813238435_0008
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    More about this item

    Keywords

    Accounting; Management Accounting; Management Control Systems; Revenue Management;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General

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