Showing 1 - 10 of 74
Because of conflicting incentives among participants, collaborations (e.g., strategic alliances, joint ventures, and work teams) present a significant control challenge to managerial accountants. On the one hand, formal controls such as sanctioning and monitoring systems improve cooperation by...
Persistent link: https://www.econbiz.de/10014028968
In this study we examine the effect of incentive contract framing on agent effort in an incomplete contract setting. Prior research suggests that when governed by complete incentive contracts, agents exert greater effort under penalty contracts relative to bonus contracts. However, in an...
Persistent link: https://www.econbiz.de/10013104780
Persistent link: https://www.econbiz.de/10009696339
This instructional case examines quantitative and qualitative information in the decision to acquire a franchise store of a Gourmet Deli chain. In particular, it illustrates to students how commonly requested quantitative information in practice, such as an income statement, needs to be tailored...
Persistent link: https://www.econbiz.de/10005491995
Complementing proprietary archival data with an experiment, we examine employees' subjective valuations of their employee stock options and explore a stock option education program as a mechanism for influencing those valuations. We argue that the conflicting evidence on employee subjective...
Persistent link: https://www.econbiz.de/10011038752
Persistent link: https://www.econbiz.de/10007603574
Persistent link: https://www.econbiz.de/10009389172
Persistent link: https://www.econbiz.de/10009389175
Although prior research presents employees' subjective valuations of their stock options as being either below or above firms' opportunity cost of issuing options, we examine subjective valuations in terms of their distribution around cost. We argue that variation of subjective valuations within...
Persistent link: https://www.econbiz.de/10012761461
Accountants have developed tools to evaluate firms' quality performance; however, a focus on evaluating one aspect of quality ?? conformance to pre-established specifications ?? has limited unnecessarily accountants' contribution to quality improvement. Product and process design are the most...
Persistent link: https://www.econbiz.de/10012752937