Based on the more than 120 papers presented at the fourth conference on Performance Measurement and Control, this paper examines the current state of research in this field. It examines the diversity in research settings, theoretical backgrounds, research designs, and topics covered. The picture...

The literature on post-completion reviews (PCRs) either does not deal with the tying of PCRs to extrinsic rewards or provides scant theoretical reasoning or empirical analysis to back up its recommendations. Based on research from psychology and empirical studies, the present chapter proposes...

Kerr's (1975) examination of the “folly of rewarding A while hoping for B” led him to encourage organizations to align reward system and desired employee behavior. Since then, much of the accounting and control literature has increasingly reduced the reward system to one of its components...