Costing system design and honesty in managerial reporting : an experimental examination of multi-agent budget and capacity reporting
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 |
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