Organizations frequently try to incentivize employees to develop highly creative solutions. In this study, we examine self-set salaries as a specific type of incentive design. We investigate whether self-set salaries affect employees’ motivation and overall (creative) performance. Moreover,...

Since the use of business analytics promises automation of business processes and time savings, the budgeting process seems predestined for the integration of analytical methods. Therefore, this study examines the determinants of the use of business analytics in the budgeting process and its...

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...