| Author: | Baiman, S. Larcker, D. Rajan, M. |
| Title: | Organizational design for business units |
| Journal: | Journal of Accounting Research
1995 : AUTUMN, VOL. 33:2, p. 205-230 |
| Index terms: | ACCOUNTING RESEARCH ORGANIZATIONAL DESIGN COMPANIES |
| Language: | eng |
| Abstract: | This paper studies empirical differences across decentralized firms with respect to the allocation of tasks from the parent firm to its business units and the level of compensation risk imposed on business unit managers. the authors structure their empirical analysis around two hypothesized determinants of these organizational structure decisions: the parent firm's task expertise relative to that of the business unit's and the relative importance of the business unit to the performance of the parent firm. |
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