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| Author: | Shields, M. D. Waller, W. S. |
| Title: | A behavioral study of accounting variables in performance-incentive contracts. |
| Journal: | Accounting, Organizations and Society
1988 : VOL. 13:6, p. 581-594 |
| Index terms: | MANAGEMENT ACCOUNTING PAY INCENTIVES CONTRACTS |
| Language: | eng |
| Abstract: | Review of an experiment on the role of internal accounting variables in performance-incentive contracts, related to competing employers and workers over a series of contracting periods, examining the process by which such contracts were produced under conditions of information asymmetry and state uncertainty and tests to replicate the previous studies. Hypotheses. Worker contract choice. Performance standards. Controllability filters. Employers' revision of contract offers. Preliminary and main contracting periods. Four Tables illustrate the study. |
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