Using a wide sample of international publicly traded firms, this paper studies the rapidly
increasing practice of incorporating Environmental, Social, and Governance (ESG) metrics …

This paper reviews current research and practice in management accounting in Germany,
Austria, and (part of) Switzerland based on 240 management accounting articles by authors …

This chapter provides insights into the state of management accounting theory and practice
in German-speaking countries. We begin with a brief history of German management …

Die Neuauflage berücksichtigt die Umstellung der Diplomstudiengänge auf Bachelor und
Master, so daß das Buch sowohl für Bachelor-Einführungsveranstaltungen als auch für …

Abstract Research Question/Issue In this study, we explore the relationship between the use
of nonfinancial performance measures in Chief Executive Officer (CEO) bonus plans and …

This paper develops a multiperiod principal‐agent model in which a manager must be given
incentives to undertake investments and to exert personally costly effort. Investments are …

In this article we develop a multiperiod agency model to study the role of leading indicator
variables in managerial performance measures. In addition to the familiar moral hazard …

We examine the extent to which employment horizon concerns affect the relative emphasis
on financial versus nonfinancial performance measures in annual bonus plans. We argue …

Purpose The purpose of this paper is to examine which firm characteristics affect the usage
of sustainability incentives in executive remuneration contracts, and whether these …

The paper studies the usefulness of accruals relative to cash flows for performance
measurement in short-term contracts, if an agent undertakes activities with long-term and …