Externally mediated outcomes are frequently used to encourage managers to enhance their performance. The literature argues that performance-contingent rewards, and especially financial ones, have a motivating effect on performance. One presumption is that differences in pay levels are...

This paper provides exploratory empirical evidence on the use of and demand for new management accounting systems and techniques by members of new product development teams. Many companies have shifted from a single brand manager to cross-functional teams of managers in an effort to deal...