Due to agency problems, firms use management control systems to motivate employees to act in the firms' interest. This process includes motivating employees to increase effort as well as aligning risk preferences. Whereas Bonner and Sprinkle (2002) review and discuss research findings regarding...

Traditionally, management accountants provide managers with reports containing some predefined KPIs and other KPIs requested by the manager. Today, self-service reporting systems (dashboards) allow managers to request their desired KPIs in addition to some predefined KPIs without any involvement...

Using an experiment, we investigate the joint effects of compensation caps and formal justification requirements on risk-taking. Compensation caps restrict the earnings potential of decision-makers and have been implemented to influence risk-taking behavior, especially after the financial...

This study investigates the motivational effect of relative performance information (RPI) under working environments with or without surveillance, i.e., a behavioral control. We predict that surveillance negatively affects the performance-increasing effect of providing RPI and conduct a...

We investigate how telecommuting affects risk-taking behavior. Most telecommuters — e.g., (mid-level) managers — perform non-repetitive tasks that require decision-making under risk and uncertainty. We conduct an experiment where one half of our participants are instructed to work on a...