The core role of managerial accounting is to provide information to facilitate managers' decisions and influence their … experiment in a large retail chain. In a 2 × 2 factorial design, we vary: (i) whether store managers obtain access to decision … different behavioral channels. In particular, managers make use of the information provided by placing higher-margin products …

work for. We reject, however, the efficient pay hypothesis as CEO pay and the demand for managers increases in Germany in … difficult times when the typical firm size shrinks. We find further that domestic and global competition for managers has …

bonuses under a Management-by-Objectives (MBO) incentive scheme. Six years of personnel data of 177 managers in a German …

managers, coupled with bonuses based on their leadership rank among all leaders. Our intervention increased worker productivity …

mitigated by pay-for-performance incentives for managers who decide upon promotion. Second, we analyze matched employer … indeed substantially higher when managers receive performance-related pay or participate in gain sharing plans …