[HTML][HTML] New Perspectives in Innovation Failure Analysis: A taxonomy of general errors and strategic management for reducing risks

M Coccia - Technology in Society, 2023 - Elsevier
In turbulent environments, one of the fundamental problems is the high risk of failure in new
innovation projects that affects organizational behaviour and performance of firms and also …

Determinants of materiality disclosure quality in integrated reporting: Empirical evidence from an international setting

J Gerwanski, O Kordsachia… - Business Strategy and the …, 2019 - Wiley Online Library
This study examines determinants of materiality disclosure quality (MDQ) in integrated
reporting (IR) in an international setting. To this purpose, we constructed a novel, hand …

Accounting research in family firms: Theoretical and empirical challenges

A Prencipe, S Bar-Yosef, HC Dekker - European Accounting …, 2014 - Taylor & Francis
Family firms play a significant role in the global economy. Consistently, over the last two
decades academia has turned its attention to the family dimension as a determinant of …

Target setting in multi-divisional firms: State of the art and avenues for future research

C Feichter, I Grabner, F Moers - Journal of Management …, 2018 - publications.aaahq.org
This study provides descriptive evidence on target-setting policies in multi-divisional firms.
Despite the importance of performance targets in practice, research mainly focuses on a few …

The effect of target difficulty on target completion: The case of reducing carbon emissions

I Ioannou, SX Li, G Serafeim - The Accounting Review, 2016 - publications.aaahq.org
Targets are an integral component of management control systems and play a significant
role in achieving desirable performance outcomes. We focus on a key environmental …

Strategic goal accomplishment in export ventures: the role of capabilities, knowledge, and environment

S Spyropoulou, CS Katsikeas, D Skarmeas… - Journal of the Academy …, 2018 - Springer
The management literature suggests that setting strategic goals facilitates the identification
of appropriate business strategies and focuses management attention and available …

Subjectivity in compensation contracting

JC Bol - AAA Management Accounting Section (MAS) 2006 …, 2008 - papers.ssrn.com
This paper examines the role of subjectivity in compensation contracting. The main focus of
the compensation contracting literature has traditionally been on explicit compensation …

The effects of reward type on employee goal setting, goal commitment, and performance

A Presslee, TW Vance, RA Webb - The Accounting Review, 2013 - publications.aaahq.org
The use of tangible rewards in the form of non-cash incentives with a monetary value has
become increasingly common in many organizations. Despite their use, the behavioral and …

Reconsidering the participative budgeting–performance relation: A meta-analysis regarding the impact of level of analysis, sample selection, measurement, and …

K Derfuss - The British Accounting Review, 2016 - Elsevier
The relationship of participative budgeting with performance presents a much debated but
still unsettled issue in management accounting research. In this paper, meta-analysis is …

DEA-based benchmarking for performance evaluation in pay-for-performance incentive plans

WD Cook, N Ramón, JL Ruiz, I Sirvent, J Zhu - Omega, 2019 - Elsevier
Incentive plans involve payments for performance relative to some set of goals. In this paper,
we extend Data Envelopment Analysis (DEA) to the evaluation of performance in the specific …