search query: @author Baiman, S. / total: 15
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| Author: | Baiman, S. |
| Title: | Agency research in managerial accounting: a second look |
| Journal: | Accounting, Organizations and Society
1990 : VOL. 15:4, p. 341-371 |
| Index terms: | MANAGEMENT ACCOUNTING MODELS COST ALLOCATION |
| Language: | eng |
| Abstract: | Survey of literature related to managerial accounting research implications. Comparison of models. Focus. Criticisms. Transaction cost economics model. Rochester model. Empirical tests of the agency paradigm. Developments in principal-agent paradigm. Linear and multiperiod contracts. Cardinal vs. ordinal measures of performance. Strategic aspects of contract choice. Partial equilibrium labour market. Theoretical papers. monitoring value. Income manipulation. Cost allocation. Agency model and managerial accounting. |
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