IDEAS home Printed from https://ideas.repec.org/p/tiu/tiutis/782413b7-2830-4e6d-bc4c-3c590e991b7d.html
   My bibliography  Save this paper

A dynamic view of management accounting systems

Author

Listed:
  • van Pelt, Victor

    (Tilburg University, School of Economics and Management)

Abstract

No abstract is available for this item.

Suggested Citation

  • van Pelt, Victor, 2019. "A dynamic view of management accounting systems," Other publications TiSEM 782413b7-2830-4e6d-bc4c-3, Tilburg University, School of Economics and Management.
  • Handle: RePEc:tiu:tiutis:782413b7-2830-4e6d-bc4c-3c590e991b7d
    as

    Download full text from publisher

    File URL: https://pure.uvt.nl/ws/portalfiles/portal/30331096/dissertation_Victor_van_Pelt.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Mookherjee, D & Reichelstein, S, 1997. "Budgeting and hierarchical control," Journal of Accounting Research, Wiley Blackwell, vol. 35(2), pages 129-155.
    2. Nahum Melumad & Dilip Mookherjee & Stefan Reichelstein, 1997. "Contract Complexity, Incentives, and the Value of Delegation," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 6(1), pages 257-289, June.
    3. Jeffrey Hales & Michael G. Williamson, 2010. "Implicit Employment Contracts: The Limits of Management Reputation for Promoting Firm Productivity," Journal of Accounting Research, Wiley Blackwell, vol. 48(1), pages 51-80, March.
    4. Urs Fischbacher, 2007. "z-Tree: Zurich toolbox for ready-made economic experiments," Experimental Economics, Springer;Economic Science Association, vol. 10(2), pages 171-178, June.
    5. Gary Charness & Matthew Rabin, 2002. "Understanding Social Preferences with Simple Tests," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 117(3), pages 817-869.
    6. Jeffrey Hales & Michael G. Williamson, 2010. "Implicit Employment Contracts: The Limits of Management Reputation for Promoting Firm Productivity," Journal of Accounting Research, Wiley Blackwell, vol. 48(1), pages 147-176, March.
    7. Mathias Dewatripont & Jean Tirole, 2005. "Modes of Communication," Journal of Political Economy, University of Chicago Press, vol. 113(6), pages 1217-1238, December.
    8. John H. Evans & Donald V. Moser & Andrew H. Newman & Bryan R. Stikeleather, 2016. "Honor Among Thieves: Open Internal Reporting and Managerial Collusion," Contemporary Accounting Research, John Wiley & Sons, vol. 33(4), pages 1375-1402, December.
    9. Hofmann, Christian & Indjejikian, Raffi J., 2018. "Authority and Accountability in Hierarchies," Foundations and Trends(R) in Accounting, now publishers, vol. 12(4), pages 298–403-2, December.
    10. Kagel, John H. & Kim, Chung & Moser, Donald, 1996. "Fairness in Ultimatum Games with Asymmetric Information and Asymmetric Payoffs," Games and Economic Behavior, Elsevier, vol. 13(1), pages 100-110, March.
    11. Rabin, Matthew, 1993. "Incorporating Fairness into Game Theory and Economics," American Economic Review, American Economic Association, vol. 83(5), pages 1281-1302, December.
    12. Melumad, Nahum & Mookherjee, Dilip & Reichelstein, Stefan, 1992. "A theory of responsibility centers," Journal of Accounting and Economics, Elsevier, vol. 15(4), pages 445-484, December.
    13. José María Liberti & Mitchell A Petersen, 2019. "Information: Hard and Soft," The Review of Corporate Finance Studies, Society for Financial Studies, vol. 8(1), pages 1-41.
    14. Gallemore, John & Labro, Eva, 2015. "The importance of the internal information environment for tax avoidance," Journal of Accounting and Economics, Elsevier, vol. 60(1), pages 149-167.
    15. Papke, Leslie E. & Wooldridge, Jeffrey M., 2008. "Panel data methods for fractional response variables with an application to test pass rates," Journal of Econometrics, Elsevier, vol. 145(1-2), pages 121-133, July.
    16. Marianne Bertrand & Antoinette Schoar, 2003. "Managing with Style: The Effect of Managers on Firm Policies," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 118(4), pages 1169-1208.
    17. C. Edward Fee & Charles J. Hadlock & Joshua R. Pierce, 2013. "Managers with and without Style: Evidence Using Exogenous Variation," The Review of Financial Studies, Society for Financial Studies, vol. 26(3), pages 567-601.
    18. Baiman, Stanley, 1990. "Agency research in managerial accounting: A second look," Accounting, Organizations and Society, Elsevier, vol. 15(4), pages 341-371.
    19. Steven T. Schwartz & Richard A. Young, 2002. "A Laboratory Investigation of Verification and Reputation Formation in a Repeated Joint Investment Setting," Contemporary Accounting Research, John Wiley & Sons, vol. 19(2), pages 311-342, June.
    20. David H. Autor & Lawrence F. Katz & Melissa S. Kearney, 2008. "Trends in U.S. Wage Inequality: Revising the Revisionists," The Review of Economics and Statistics, MIT Press, vol. 90(2), pages 300-323, May.
    21. Robert Bloomfield & Mark W. Nelson & Eugene Soltes, 2016. "Gathering Data for Archival, Field, Survey, and Experimental Accounting Research," Journal of Accounting Research, Wiley Blackwell, vol. 54(2), pages 341-395, May.
    22. Nahum D. Melumad & Dilip Mookherjee & Stefan Reichelstein, 1995. "Hierarchical Decentralization of Incentive Contracts," RAND Journal of Economics, The RAND Corporation, vol. 26(4), pages 654-672, Winter.
    23. Michael C. Jensen & William H. Heckling, 1995. "Specific And General Knowledge, And Organizational Structure," Journal of Applied Corporate Finance, Morgan Stanley, vol. 8(2), pages 4-18, June.
    24. Robert Sugden, 2005. "Experiments as exhibits and experiments as tests," Journal of Economic Methodology, Taylor & Francis Journals, vol. 12(2), pages 291-302.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Grüner, Hans Peter, 2007. "Protocol Design and (De-)Centralization," CEPR Discussion Papers 6357, C.E.P.R. Discussion Papers.
    2. Holger Herz & Dmitry Taubinsky, 2018. "What Makes a Price Fair? An Experimental Study of Transaction Experience and Endogenous Fairness Views," Journal of the European Economic Association, European Economic Association, vol. 16(2), pages 316-352.
    3. 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.
    4. Randolph Sloof & Ferdinand von Siemens, 2015. "Decision Initiation, Decision Implementation, and the Allocation of Decision Rights," CESifo Working Paper Series 5509, CESifo.
    5. Cronqvist, Henrik & Yu, Frank, 2017. "Shaped by their daughters: Executives, female socialization, and corporate social responsibility," Journal of Financial Economics, Elsevier, vol. 126(3), pages 543-562.
    6. Holger Herz & Dmitry Taubinsky, 2013. "Market experience is a reference point in judgments of fairness," ECON - Working Papers 128, Department of Economics - University of Zurich.
    7. Danková, Katarína & Morita, Hodaka & Servátka, Maroš & Zhang, Le, 2019. "Job assignment and fairness concerns," MPRA Paper 95918, University Library of Munich, Germany.
    8. Ghidoni, Riccardo, 2017. "Mistrust and Opposition to Large-Scale Projects : An Experiment on the Role of Uncertainty," Discussion Paper 2017-053, Tilburg University, Center for Economic Research.
    9. Holger Herz & Dmitry Taubinsky, 2016. "What Makes a Price Fair? An Experimental Analysis of Transaction Experience and Endogenous Fairness Views," NBER Working Papers 22728, National Bureau of Economic Research, Inc.
    10. Falk Armin & Kosfeld Michael, 2012. "It's all about Connections: Evidence on Network Formation," Review of Network Economics, De Gruyter, vol. 11(3), pages 1-36, September.
    11. Hoffmann, Magnus & Kolmar, Martin, 2017. "Distributional preferences in probabilistic and share contests," Journal of Economic Behavior & Organization, Elsevier, vol. 142(C), pages 120-139.
    12. Ubeda, Paloma, 2014. "The consistency of fairness rules: An experimental study," Journal of Economic Psychology, Elsevier, vol. 41(C), pages 88-100.
    13. Tetsuo Yamamori & Kazuyuki Iwata, 2023. "Wage claim detracts reciprocity in labor relations: experimental study of gift exchange games," Journal of Economic Interaction and Coordination, Springer;Society for Economic Science with Heterogeneous Interacting Agents, vol. 18(3), pages 573-597, July.
    14. Christoph Engel & Paul A. M. Van Lange, 2021. "Social mindfulness is normative when costs are low, but rapidly declines with increases in costs," Judgment and Decision Making, Society for Judgment and Decision Making, vol. 16(2), pages 290-322, March.
    15. Quement, Mark T. Le & Marcin, Isabel, 2020. "Communication and voting in heterogeneous committees: An experimental study," Journal of Economic Behavior & Organization, Elsevier, vol. 174(C), pages 449-468.
    16. Urs Fischbacher & Simeon Schudy, 2014. "Reciprocity and resistance to comprehensive reform," Public Choice, Springer, vol. 160(3), pages 411-428, September.
    17. Kenju Kamei & Louis Putterman, 2018. "Reputation Transmission Without Benefit To The Reporter: A Behavioral Underpinning Of Markets In Experimental Focus," Economic Inquiry, Western Economic Association International, vol. 56(1), pages 158-172, January.
    18. Stanca, Luca, 2010. "How to be kind? Outcomes versus intentions as determinants of fairness," Economics Letters, Elsevier, vol. 106(1), pages 19-21, January.
    19. Billur Aksoy & Silvana Krasteva, 2020. "When does less information translate into more giving to public goods?," Experimental Economics, Springer;Economic Science Association, vol. 23(4), pages 1148-1177, December.
    20. Engelmann, Dirk & Fischbacher, Urs, 2009. "Indirect reciprocity and strategic reputation building in an experimental helping game," Games and Economic Behavior, Elsevier, vol. 67(2), pages 399-407, November.

    More about this item

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:tiu:tiutis:782413b7-2830-4e6d-bc4c-3c590e991b7d. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Richard Broekman (email available below). General contact details of provider: https://www.tilburguniversity.edu/about/schools/economics-and-management/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.