Narcissism has become the most heavily discussed personality trait in recent times. However, accounting research on managerial narcissism and its implications for management control system choices, such as incentive schemes, is scarce. Based on Christ and Vance's (2018) “cascading controls”...

In today's economy, jobs frequently comprise multiple tasks and duties, which presents a challenge for the design of incentive systems. We examine how competition for monetary rewards (tournament compensation schemes versus piece-rate compensation) or standing in rankings (public disclosure of...

Der Beitrag enthält eine anreiztheoretische Analyse der Versicherungssysteme, die zur Entschädigung von Kosten und Verlusten aus Tierseuchenausbrüchen in den EUMitgliedsländern eingerichtet sind. Es wird gezeigt, dass Kompensationszahlungen zur Erzielung effizienter Schadenverhütungsanreize...