Costing system design and honesty in managerial reporting : an experimental examination of multi-agent budget and capacity reporting
Sophie Maussen, Eddy Cardinaels, Sophie Hoozée
| Year of publication: |
2024
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| Authors: | Maussen, Sophie ; Cardinaels, Eddy ; Hoozée, Sophie |
| Published in: |
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting. - Amsterdam [u.a.] : Elsevier Science, ISSN 0361-3682, ZDB-ID 2009661-6. - Vol. 112.2024, Art.-No. 101541, p. 1-16
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| Subject: | Capacity reporting | Discretion | Honesty | Peer behavior | Rejection authority | Time-driven activity-based costing | Experiment | Prozesskostenrechnung | Activity-based costing | Berichtswesen | Reporting | Prinzipal-Agent-Theorie | Agency theory | Theorie | Theory | Kostenrechnung | Cost accounting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.aos.2024.101541 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014558582