Prior research demonstrates that relative performance information affects effort and performance. However, little is known about the qualitative design parameters of these information systems. This study examines, via an experiment, how adding performance category labels to ranks (e.g.,...

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...

In this paper, we empirically investigate the levels and the determinants of corporate sustainability performance (CSP) in different stages of the firm life cycle, as well as the impact of CSP on accounting-based corporate financial performance (CFP). Based on an international sample of 26,902...

This paper examines the economic determinants that lead German firms to adopt value-based management and control systems (VBMSs). Further, we investigate whether firms' operating performance improves after VBMS adoption. Using a hand-collected data set of German listed firms covering 1,575...