The role of subjectivity in mitigating incentive contracting risks

AM Lillis, MA Malina, J Mundy - The Accounting Review, 2022 - publications.aaahq.org
We examine how subjectivity in performance measurement and reward systems (PMRS) is
used to mitigate incentive contracting risks. Drawing on data from 38 interviews with …

[PDF][PDF] O pequeno mundo da pesquisa em contabilidade gerencial no Brasil: discussão sobre desenhos alternativos de pesquisa

AB de Aguiar - Revista de Contabilidade e Organizações, 2018 - revistas.usp.br
No início dos anos 2000, o perfil da pesquisa em contabilidade gerencial no Brasil parecia
vinculada ao desenvolvimento de modelos de gestão e indicação de práticas de gestão que …

Subjectivity in performance measurement practice: field study evidence of a role for relational contracting

AM Lillis - Research Handbook on Performance Measurement for …, 2024 - elgaronline.com
Performance measurement is widely acknowledged as a central mechanism of
management control (Ferriera and Otley 2009). It performs several key functions within firms …

[PDF][PDF] Accounting information and discretionary evaluations

R Ghiţă - 2021 - pure.uva.nl
An important dimension of organizational learning and, in turn, organizational performance,
is employee on-the-job learning, ie, experiential learning (Arrow, 1969; March, 1991). To …

On The Use Of Calibration Committees In Subjective Performance Evaluation

T Morimitsu, T Kimura - Available at SSRN 4290250, 2024 - papers.ssrn.com
We analyze the optimal contract when the employer organizes a calibration committee (CC)
and how the committee affects biases in subjective performance evaluation. We use a one …

[PDF][PDF] Performance Evaluation Practices Survey 2019

I Grabner, A Klein - sseriga.edu
Fontes, WU Vienna University of Economics and Business and SSE Riga. The first round of
the survey was sent out in Jun 2019 to most of Fontes clients in Latvia and Lithuania with the …

ACADEMISCH PROEFSCHRIFT

KIJ Maex - 2021 - lotpublications.nl
This dissertation aims to contribute to the study of political discourse by examining how
politicians turn parliamentary debates into their favour by using metaphors in arguing, and …