BUDDE, JÖRG - In: Journal of Accounting Research 45 (2007) 3, pp. 515-539
<heading id="h1" level="1" implicit="yes" format="display">ABSTRACT</heading>This paper studies the incentive effects of a balanced scorecard within a multitask agency framework under both formal and relational contracts. First, the main characteristics of the balanced scorecard are analyzed with respect to performance measure congruity. It is shown that under...