search query: @author Sappington, D. E. M. / total: 12
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| Author: | Demski, J. S. Sappington, D. E. M. |
| Title: | Hierarchical structure and responsibility accounting. |
| Journal: | Journal of Accounting Research
1989 : SPRING, VOL. 27:1, p. 40-58 |
| Index terms: | RESPONSIBILITY ACCOUNTING MANAGEMENT APPRAISAL PERFORMANCE APPRAISAL COMMUNICATION INCENTIVES |
| Language: | eng |
| Abstract: | The authors develop a simple formal model to evaluate if the notion of responsibility accounting follows a hierarchical arrangement. It is demonstrated how different assumptions on information available to the worker and his boss lead to different conclusions about the value of using the worker's performance in the boss's evaluation. It turns out that communications, both on and off the "equilibrium path" play an important role. Performance evaluation can be replaced by reports from the worker. |
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