Performance Measure Congruity and Diversity in Multi-Task Principal/Agent Relations

作者: Gerald A. Feltham , Jim Xie

DOI:

关键词: Diversity (business)Measure (mathematics)Principal–agent problemSocial psychologyManagement accountingMicroeconomicsUnobservablePsychologyImperfectTask (project management)Economic consequences

摘要: … This paper uses an agency theory model to explore the economic impact of variations in … Most of the agency theory literature has examined models in which the manager's action …

参考文章(26)
Ella Mae Matsumura, Sequential Choice Under Moral Hazard Springer Netherlands. pp. 221- 245 ,(1988) , 10.1007/978-94-009-2667-7_9
Robert P. Magee, Advanced Managerial Accounting ,(1986)
Charles T. Horngren, George Foster, John K. Harris, Dudley W. Curry, Student guide and review manual, Cost accounting : a managerial emphasis, seventh edition, [by] Charles T. Horngren, George Foster Prentice Hall. ,(1991)
Robert Newton Anthony, Vijay Govindarajan, Management Control Systems ,(1980)
Robert P. Magee, Accounting Measurement and Employment Contracts: Current Value Reporting The Bell Journal of Economics. ,vol. 9, pp. 145- 158 ,(1978) , 10.2307/3003617
Robert M. Bushman, Raffi J. Indjejikian, Accounting income, stock price, and managerial compensation Journal of Accounting and Economics. ,vol. 16, pp. 3- 23 ,(1993) , 10.1016/0165-4101(93)90003-X
Rajiv D. Banker, Srikant M. Datar, Sensitivity, Precision, and Linear Aggregation of Signals for Performance Evaluation Journal of Accounting Research. ,vol. 27, pp. 21- 39 ,(1989) , 10.2307/2491205